With the entry into force of the new “Digital Canon” from August 1, there are many doubts that have arisen, doubts that we will clear:
The Royal Decree Law 12/2017 establishes the obligation to charge the Compensation for Digital Copy, to equipment, devices and reproduction media (mobile phones, tablets, computers…) that will fall on manufacturers, importers and distributors.
The amount to be paid will depend on the type of equipment or digital device, each one having its assigned quota.
The retailer will be obliged on the one hand to bear the canon in the invoices of their suppliers, and on the other hand to pass it on in the invoices to their customers, both in one case and in the other, in the invoices always has to be indicated separately from the amount of the price. In the case of sales with tickets or simplified invoices, this breakdown will not be necessary.
For the time being and until we have an indication in this respect, the corresponding VAT will be applied to the fee.
The collection of the fee from manufacturers, importers and distributors, will be settled quarterly, before the Management Entity (as of today still to be established) through a single window, which will be responsible for the collection and return of the fee to the entities or persons who are exempt from such payment, this Management Entity will also be in charge of issuing the exemption certificates.
Customers who enjoy the exemption, may request a Certificate of Exemption to the Management Entity, presenting this certificate at the time of purchase, will not be applicable in canon, the Merchant in turn, must submit the certificate to your supplier to recover the amount paid, and the manufacturer, importer or distributor, will deduct it from your quarterly settlement.
Also the client who enjoys the exemption, if he does not have the exemption certificate, may request the refund of the fee, directly to the Management Entity.