{"id":9031775,"date":"2022-11-30T12:47:07","date_gmt":"2022-11-30T12:47:07","guid":{"rendered":"https:\/\/gremicat.es\/?p=9031775"},"modified":"2022-11-30T13:03:32","modified_gmt":"2022-11-30T13:03:32","slug":"regim-tributari-diva-en-els-serveis-prestats-per-una-influencer","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/regim-tributari-diva-en-els-serveis-prestats-per-una-influencer\/","title":{"rendered":"R\u00e8gim tributari d’IVA en els serveis prestats per una \u201cinfluencer\u201d"},"content":{"rendered":"\t\t
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Els serveis prestats per una \u201cInfluencer\u201d consistents a pujar v\u00eddeos o fotografies a una plataforma s\u00f3n qualificats com de publicitat, i conseg\u00fcentment, es veuen afectats per la regla d’utilitzaci\u00f3 efectiva..<\/span><\/span><\/p>\n\n

\u00abDavant el dubte de com ha de tributar en IVA pels serveis prestats, planteja consulta tribut\u00e0ria davant l’Administraci\u00f3\n\u00bb\n<\/b><\/strong><\/h2>\n
<\/br>En aquest cas, la contribuent exerceix l’activitat de \u201cinfluencer\u201d i publica fotos i v\u00eddeos que ella mateixa realitza a una plataforma. Per aquesta activitat, rep pagaments d’una empresa radicada al Regne Unit.\n\nDavant el dubte de com ha de tributar en IVA pels serveis prestats, planteja consulta tribut\u00e0ria davant l’Administraci\u00f3, qui en la seva contestaci\u00f3 recorda:\n<\/span>
<\/br>\n

1-Respecte a la localitzaci\u00f3:<\/strong><\/h3>
\nA).\u00a0La regla general de localitzaci\u00f3 de l’impost estableix que les prestacions de serveis s’entenen realitzades en TIVA quan el destinatari<\/span> (<\/span>LIVA art.69.Un<\/span><\/a>):<\/span>
<\/br>\n\n– \u00e9s empresari o professional actuant com a tal i radica en aquest territori la seu de la seva activitat econ\u00f2mica,<\/strong> o t\u00e9 en el mateix un *EP o, en defecte d’aix\u00f2, el lloc del seu domicili o resid\u00e8ncia habitual, sempre que es tracti de serveis que tinguin per destinataris a aquesta seu, *EP, domicili o resid\u00e8ncia habitual, amb independ\u00e8ncia d’on es trobi establert el prestador dels serveis i del lloc des del qual els presti.
<\/br><\/span>\n– no \u00e9s un empresari o professional actuant com a tal, i els serveis es presten per un empresari o professional i la seu de la seva activitat econ\u00f2mica o *EP des del qual els presti<\/strong> , en defecte d’aix\u00f2, el lloc del seu domicili o resid\u00e8ncia habitual es trobi en aquest territori.<\/span>\n\nPer tant, els serveis de publicitat prestats per la \u201c*influencer\u201d a l’entitat no resident (el Regne Unit) en aplicaci\u00f3 de la regla general, no estaran subjectes a l’IVA espanyol.<\/strong><\/span>\n\n
<\/br>B).\u00a0No obstant aix\u00f2 hem de tenir en compte en aquestes operacions el criteri de gravamen econ\u00f2mic basat en la utilitzaci\u00f3 o explotaci\u00f3 efectiva de determinats serveis, entre els quals es troben els de publicitat (LIVA art.69.Dos.c i 70.Dos).<\/span> (<\/span>LIVA art.69.Dos.c y 70.Dos<\/span><\/a>).<\/span>\n\nPerqu\u00e8 operi la cl\u00e0usula d’invalidaci\u00f3 del criteri de gravamen jur\u00eddic o basat en la ruta contractual, l’operaci\u00f3 ha de reunir els seg\u00fcents requisits (<\/span>TJUE 19-2-09, assumpte Athesia Druck C-1\/08<\/span><\/a>):<\/span>\n\n
<\/br>1\u00ba. Ha de tractar-se d’un servei expressament citat<\/strong> en <\/span>LIVA art.70.Dos<\/span><\/a>.<\/span>\n\n
<\/br>2\u00ba. Han de ser serveis prestats a empresaris o professionals actuant com a tals<\/strong>, excepte quan es tracti de serveis prestats per via electr\u00f2nica, telecomunicacions, radiodifusi\u00f3 o televisi\u00f3 o arrendament de mitjans de transport, i en aquest cas els destinataris podran ser, aix\u00ed mateix, particulars.\n<\/span>\n\nEn tot cas, ha d’atendre’s al destinatari real del servei.<\/span>\n\n
<\/br>3\u00ba. L’aplicaci\u00f3 de la regla general de localitzaci\u00f3 de l’impost<\/strong> (<\/span>LIVA art.69.Un.1\u00ba<\/span><\/a>), extrapolada a tota la Comunitat, ha de conduir al fet que la localitzaci\u00f3 dels mateixos tingui lloc fos d’aquesta Comunitat<\/strong>, exceptuades les Illes Can\u00e0ries, Ceuta o Melilla.<\/span>\n\n
<\/br>4\u00ba. Els serveis han d’utilitzar-se o explotar-se efectivament des d’un punt de vista econ\u00f2mic en TIVA.<\/strong> Aquest \u00faltim requisit ha de valorar-se de forma individualitza d’acord amb la naturalesa del servei de qu\u00e8 es tracti.<\/span>\n\nAix\u00ed mateix, tractant-se d’operacions entre empresaris o professionals, el servei respecte del qual es q\u00fcestioni l’aplicabilitat de la norma ha de ser un servei que, d’alguna forma, directa o indirecta, estigui relacionat amb les operacions que s’efectu\u00efn en TIVA.<\/span>\n\nL’aplicaci\u00f3 de la cl\u00e0usula d’\u00fas i explotaci\u00f3 efectiva \u00e9s independent del r\u00e8gim fiscal establert en el tercer Estat (<\/span>TJUE 15-4-21, assumpte SK Telecom C-593-19<\/span><\/a>).<\/span>\n\n
<\/br>C).\u00a0En aquests casos s’ha d’actuar en dues fases<\/span>:<\/span>\n\n
<\/br>1\u00aa. Es localitzen les operacions a les quals serveixi o en relaci\u00f3 amb les quals es produeixi la utilitzaci\u00f3 o explotaci\u00f3 efectiva del servei de qu\u00e8 es tracti<\/strong>. \u00danicament si aquesta localitzaci\u00f3 condueix a considerar aquestes operacions realitzades en TIVA cabr\u00e0 l’aplicaci\u00f3 de la cl\u00e0usula d’utilitzaci\u00f3 efectiva.<\/span>\n\n
<\/br>2\u00aa. Ha de determinar-se la relaci\u00f3 de tals operacions amb la prestaci\u00f3 de serveis que es tracta de localitzar<\/strong>, a aquest efecte d’apreciar si efectivament es produeix la utilitzaci\u00f3 o explotaci\u00f3 efectives de la mateixa en la realitzaci\u00f3 de les operacions a qu\u00e8 es refereix l’ordinal anterior o no \u00e9s aix\u00ed. Aquesta relaci\u00f3 pot ser directa o indirecta.<\/span>
<\/br>\n

2-Respecte a la facturaci\u00f3 d’aquests serveis<\/strong><\/h3>
\nEl consultant est\u00e0 obligat a emetre factura repercutint IVA quan els serveis es localitzin en TIVA<\/strong> (<\/span>LIVA art.164.Un.3\u00ba<\/span><\/a>; <\/span>Rgto Fac art.2.1<\/span><\/a>).<\/span>\n\nAquesta obligaci\u00f3 s’exigeix tamb\u00e9 en els casos on l’operaci\u00f3 pugui entendre’s realitzada fora de la Comunitat i no subjecta a l’IVA (<\/span>Rgto Fac art.2.3<\/span><\/a>).<\/span>\n\nAix\u00ed mateix, la normativa que regula les obligacions de facturaci\u00f3 permet que sigui el client o un tercer qui emeti la factura, sempre que<\/strong> (<\/span>LIVA art.164.Dos<\/span><\/a>; <\/span>Rgto Fac art.5<\/span><\/a>):<\/span>\n\n
<\/br>– existeixi un acuord entre parts<\/strong>;\u00a0<\/span>\n\n
<\/br>– s’accepti per part de l’empresari<\/strong> o professional que realitzo l’operaci\u00f3 el document;<\/span>\n\n
<\/br>– se li remeti una c\u00f2pia al prestador del serviei<\/strong>; i,<\/span>\n\n
<\/br>– les factures s’emetin en nom i per compte de l’empresari que va realitzar l’operaci\u00f3.<\/strong>.\u00a0<\/span>\n\n
<\/br>Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assesoria fiscal<\/span><\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Els serveis prestats per una \u201cInfluencer\u201d consistents a pujar v\u00eddeos o fotografies a una plataforma s\u00f3n qualificats com de publicitat, …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9031790,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[597,43],"tags":[],"class_list":["post-9031775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros-servicios-cat","category-fiscal-cat"],"yoast_head":"\nR\u00e8gim tributari d'IVA en els serveis prestats per una \u201cinfluencer\u201d - gremicat<\/title>\n<meta name=\"description\" content=\"Els serveis prestats per una \u201cInfluencer\u201d consistents a pujar v\u00eddeos o fotografies a una plataforma s\u00f3n qualificats com de publicitat, i conseg\u00fcentment, es veuen afectats per la regla d'utilitzaci\u00f3 efectiva.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/regim-tributari-diva-en-els-serveis-prestats-per-una-influencer\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e8gim tributari d'IVA en els serveis prestats per una \u201cinfluencer\u201d - 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