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A query was raised regarding whether the private copying levy (digital levy) should be integrated into the VAT taxable base. The DGT ruled that, although the collection of the levy does not constitute a service subject to VAT provided by the authors, it does form part of the taxable base for the sale of the equipment, as it represents a credit in favour of the seller.
Cuestión planteada Inclusión de la citada compensación en la base imponible del Impuesto sobre el Valor Añadido.
Las cantidades percibidas por los autores no constituyen una prestación de servicios sujeta a IVA. Sin embargo, la compensación por copia privada debe incluirse en la base imponible de la operación de venta o cesión de uso de los equipos, ya que constituye un crédito efectivo a favor de quien realiza la operación. Por tanto, se debe repercutir el IVA sobre el importe total que incluya dicho canon.
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