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A computer programmer has requested a ruling regarding the VAT and Personal Income Tax (IRPF) treatment of income received from an application platform based in Canada. The Directorate General for Taxes (DGT) determines that the service constitutes an electronic provision and analyses whether it should be taxed in Spain based on location and effective use.
Cuestión planteada Diversas cuestiones en relación con el IVA y el IRPF.
La creación y mantenimiento de extensiones es una prestación de servicios por vía electrónica. No estará sujeta al IVA en España si el destinatario es un empresario en un país tercero y no realiza actividades sujetas ni previstas en territorio español. Si se aplicara el criterio de uso efectivo, el servicio solo tributaría si la plataforma utiliza las extensiones para realizar operaciones sujetas al impuesto en España. En cuanto al IRPF, los ingresos son rendimientos de actividades económicas profesionales y deben integrarse en la declaración anual mediante estimación directa.
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