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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 considera una prestación de servicios por vía electrónica, ya que se transmite un certificado digital de autenticidad y no un bien corporal. Al no ser bienes fungibles, no tienen la naturaleza de criptomonedas. Si el vendedor no puede identificar al comprador, la plataforma actúa en nombre propio y es el sujeto pasivo del impuesto. Estos servicios deben tributar al tipo general del 21% si se realizan en el territorio de aplicación del impuesto.
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