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A query was raised regarding whether payments received from donors on a crowdfunding platform for a video game are subject to VAT. The DGT ruled that if contributors receive no goods or services in return, the amounts do not constitute consideration and are therefore not subject to the tax.
Cuestión planteada Se cuestiona el tratamiento en el Impuesto sobre el Valor Añadido sobre los pagos recibidos de los donantes.
Si los aportantes reciben bienes o servicios por sus aportaciones, las cuantías constituyen la contraprestación y están sujetas al IVA. En cambio, si las aportaciones se realizan sin recibir nada a cambio, no responden a un acto de consumo y no quedan sujetas al impuesto. La sujeción depende de la existencia de una relación jurídica de intercambio de prestaciones recíprocas.
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