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A company sought clarification on whether its electronic skill-based gaming platform constitutes an electronically supplied service and how its taxable base should be calculated. The DGT confirms that such services are indeed electronically supplied and that the taxable base is the total amount of deposits minus the portion allocated to prizes.
Cuestión planteada 1. Se cuestiona si los servicios prestados tienen la consideración de servicios prestados por vía electrónica a efectos del Impuesto sobre el Valor Añadido.
Los servicios de acceso automatizado a juegos en línea que dependen de Internet son servicios prestados por vía electrónica. La base imponible está constituida por el importe de los depósitos realizados por los jugadores, tras detraer la parte destinada a premios. Para el cálculo de dicha base, se debe minorar el importe del depósito en la parte correspondiente al IVA, ya que las cantidades retenidas incluyen el impuesto. El devengo se produce en el momento de los depósitos por tratarse de pagos anticipados.
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