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A company has requested clarification on whether the sale of digital books (PDF) via email to businesses or individuals in South America constitutes a supply of goods or a provision of services, and where the transaction takes place. The DGT has determined that it is a provision of services via electronic means and, as the recipient is a non-resident, the transaction is not subject to VAT.
Cuestión planteada Naturaleza de los citados servicios a efectos del Impuesto sobre el Valor Añadido, en concreto, si los mismos deben considerarse como entrega de bienes o prestaciones de servicios y determinación del lugar de realización a efectos de dicho Impuesto.
El suministro de libros electrónicos sin soporte físico constituye una prestación de servicios por vía electrónica. Si el destinatario es un empresario en un país sudamericano, la operación no se realiza en el territorio de aplicación del Impuesto. Si el destinatario es un consumidor final en Sudamérica, tampoco se entiende realizada en España y no está sujeta al IVA. En caso de ceder derechos de autor para reproducción en papel, la operación se considera cesión de derechos y no está sujeta al IVA al realizarse fuera de la Comunidad.
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