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A self-employed author has requested a ruling regarding VAT liability and the invoicing of royalties from novel sales on a digital platform. The DGT has determined that, as the customer is a US-based company, the transaction is not subject to VAT, and further analyses the classification of this income for Personal Income Tax (IRPF) purposes.
Cuestión planteada - Sujeción al IVA y obligaciones de facturación.
La venta de libros electrónicos es un servicio prestado por vía electrónica. Si la plataforma actúa en nombre propio, es el sujeto pasivo ante los clientes. Al estar el cliente en EE. UU., la operación no está sujeta al IVA. El autor debe emitir factura, aunque la plataforma pueda cumplir materialmente esta obligación mediante acuerdo previo. En IRPF, la autopublicación de libros se califica como rendimientos de actividades económicas.
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