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A query was raised regarding whether the invoicing by intellectual property collective management organisations for the resale right is subject to VAT. The DGT has determined that this charge does not constitute a service provided for consideration and, therefore, falls outside the scope of the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la facturación que realice la entidad de gestión de derechos de propiedad intelectual a los obligados al pago del derecho de participación, en virtud de lo establecido por el Tribunal de Justicia de la Unión Europea en la sentencia dictada el 19 de diciembre de 2018 en el asunto C-51/18.
El cobro del derecho de participación no es una operación a título oneroso según el artículo 4 de la Ley 37/1992. La entidad de gestión actúa como comisionista en nombre propio, pero el importe percibido no es la contraprestación de un hecho imponible. Debido a la jurisprudencia del TJUE, la DGT cambia su criterio anterior y establece que dicha operación no está sujeta al IVA.
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