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V3116-21 14 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Reverse charge mechanism for IT services and rules for intra-Community acquisitions or imports

A professional seeks guidance on the taxation of online software purchases, maintenance, and IT equipment sourced from the EU and third countries. The DGT rules that digital services are subject to the reverse charge mechanism, while goods are taxed as either intra-Community acquisitions or imports.

The question raised

Obligations to settle Value Added Tax for these operations.

The DGT's ruling

The downloading of computer programs and their maintenance constitute the provision of services. As the recipient is a taxable person in Spain, the reverse charge mechanism applies. The acquisition of computer equipment is taxed as an intra-Community acquisition if it originates from a Member State, or as an import if it originates from a third country. The taxpayer must possess a VAT number and submit the summary statement of intra-Community transactions.

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