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An artist inquires about VAT treatment for selling NFT illustrations through a marketplace. The DGT classifies the transaction as a digital service delivered electronically, not as the supply of goods.
Question posed: Value Added Tax treatment of the operations carried out by the applicant.
La venta de NFTs se califica como servicios prestados por vía electrónica, ya que se transmite un certificado digital de autenticidad y no un bien corporal. El artista actúa como empresario o profesional, realizando una prestación de servicios a la plataforma. La sujeción al IVA dependerá de si la plataforma tiene su sede o establecimiento en el territorio de aplicación del impuesto. Si la plataforma actúa en nombre propio ante los compradores por imposibilidad de identificar a estos, será la plataforma quien asuma la condición de sujeto pasivo.
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