La SUNAT ha publicado el Informe N°000101-2021-SUNAT/7T0000, a través del cual se ha dado contestación a una consulta relacionada con la aplicación del IGV en la venta de bienes intangibles.
Materia
Se plantea el supuesto de una empresa domiciliada en el Perú que suscribe un contrato con una persona jurídica no domiciliada mediante el cual esta última autoriza a la primera de estas a comercializar en el país claves de acceso para una base de datos que viene a ser un conjunto de servicios vía plataformas virtuales, siendo que sus adquirentes podrán acceder y hacer uso de dicha base de datos.
Al respecto, se consulta si la venta de dichas claves de acceso a una entidad pública se encuentra gravada con el Impuesto General a las Ventas (IGV).
Base legal
- Texto Único Ordenado de la Ley del IGV e Impuesto Selectivo al Consumo, aprobado por el Decreto Supremo N°055-99-EF, publicado el 15.4.1999 y normas modificatorias (en adelante, Ley del IGV).
- Reglamento de la Ley del IGV, aprobado por el Decreto Supremo N°029-94- EF, publicado el 29.3.1994 y normas modificatorias
Conclusión
La transferencia a una entidad pública del derecho de acceder y utilizar la base de datos de una persona jurídica no domiciliada a través de claves de acceso, por parte de una empresa domiciliada autorizada por esta para su comercialización, se encuentra gravada con el IGV.
Puedes descargar el Informe AQUÍ
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