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New taxes on mobile phones and tablets

Imagen nuevo impuesto

The new tax we are going to talk about today will affect digital storage devices (hard discs, USBs, cards…) mobile phones, tablets, printers. This is the new digital canon, also known as private copying levy.

In this link you can have access to the B.O.E. in which the conditions of this new tax has been published. Also, you can find in it, the exceptions and how the reimbursements will be done.

The public sector is exempt from taxation, as well as the users which are not going to make a private copy. But they do have to justify the use of the device if they don’t belong to a public enterprise. If the companies (and the people) meet the requirements, they will have an exception certificate.

On the other hand, you can find in the official document how the percentages of royalties are assigned depending on the activity. That is how, in music the 40% goes for the authors, the 30% for interpreters and the other 30% for producers. In the audiovisual world the sharing will be uniform in three equal parts: authors, interpreters and producers. Finally, in literature the sharing will be in two parts: the 55% for the author and the other 45% for the editor.

Entry into force and quotas of the new tax

Next year, on January 2, it will come into force this private copying compensation system. Thereafter, the following amounts will have to be added to the initial Price of the products:

Smartphones. 1.10€.
Tablets and other portable devices with touchscreens. 3.15€.
External Hard Discs. 645€.
Integrated Hard Discs. 5.45€.
USBs and memory cards. 0.24€ per unit.
Printers. Between 4.50 and 5.25€, depending on its system and speed.
Recorders. Depending on the model, between 0.33 and 1.86€.
CDs. Rewritable ones 0.10€ and the others 0.08€.
DVDs. As in the previous case the rewritable ones are more expensive, 0.28€, and the others 0.21€.

These proposed rates are not definitive; they are subject to review each three years. So they can be extended, reduced or even include new concepts.