Decisión de Ejecución (UE) 2021/33 de la Comisión, de 14 de enero de 2021, por la que se autoriza a España a no tomar en consideración, hasta finales de 2024, determinadas clases de operaciones en el cálculo de la base de los recursos propios procedentes del IVA en relación con las prestaciones de servicios efectuadas por autores [notificada con el número C(2021) 80]
Section | Serie L |
Issuing Organization | Comisión de las Comunidades Europeas |
18.1.2021 ES Diario Oficial de la Unión Europea L 15/9
(1) Con arreglo al artículo 376 de la Directiva 2006/112/CE del Consejo (2), España puede seguir declarando exentas las prestaciones de servicios realizadas por autores que se contemplan en el anexo X, parte B, punto 2, de esa Directiva en las condiciones que existían en dicho Estado miembro el 1 de enero de 1993; De conformidad con el artículo 2, apartado 2, del Reglamento (CEE, Euratom) n.o 1553/89, esas operaciones deben tenerse en cuenta para la determinación de la base de los recursos propios procedentes del impuesto sobre el valor añadido (IVA).
(2) Mediante la Decisión de Ejecución (UE, Euratom) 2015/2189 de la Comisión (3), se autorizó a España a no tener en cuenta los servicios prestados por autores a que se refiere el anexo X, parte B, punto 2, de la Directiva 2006/112/CE a efectos del cálculo de la base de los recursos propios procedentes del IVA desde el 1 de enero de 2015 hasta el 31 de diciembre de 2019.
(3) Mediante carta de 19 de febrero de 2019, España solicitó autorización a la Comisión para seguir sin tomar en consideración determinadas categorías de operaciones en el cálculo de la base de los recursos propios procedentes del IVA. En particular, España no puede realizar el cálculo...
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