Impuesto sobre las ventas para miembros en Patreon

Las leyes fiscales de muchos países y estados de Estados Unidos han evolucionado en los últimos años para exigir a los mercados en línea, como Patreon, que apliquen el impuesto sobre las ventas o IVA a las transacciones que tienen lugar a través de sus plataformas.

Patreon adds sales tax, VAT, GST or other similar taxes (collectively herein also referred to as "sales tax" or "sales tax/VAT") to member or customer payments in parts of the United States and several other countries as required by law. Review which countries sales taxes apply to here: List of locations where Patreon is collecting sales tax

El artículo y las preguntas frecuentes que encontrarás a continuación explican en detalle cómo se aplica el impuesto sobre las ventas en Patreon y todo lo que necesitas saber.

Who Does Patreon Charge Sales Tax To?

Whether or not you will pay sales tax/VAT as a member depends on where you are located, and what benefits the creators you support are providing. The laws and tax rates in effect in your country of residence will be applied whenever you pledge to a creator through Patreon, whether that's monthly, annually, or per thing, or an ad-hoc commerce acquisition if the benefits offered are taxable in your location.

En caso de que Patreon cobre impuestos sobre las ventas en tu lugar de residencia, lo verás reflejado en una línea adicional de tu recibo. Dado que las normativas tributarias y los tipos impositivos varían entre los distintos países y estados, cada miembro tendrá que abonar la cantidad que le corresponda. El impuesto que recaude Patreon como resultado de estas leyes se abonará directamente a tu gobierno local y no te cobraremos comisiones por esta parte del pago.

Acerca del impuesto sobre las ventas

• Different jurisdictions will consider different things taxable. If you receive a benefit in return for your pledge, it is likely that it will be subject to tax. For example, many places have passed laws that make streaming content taxable so in those places, streaming video and audio would be subject to tax.

  It is however useful to remember that different jurisdictions approach digital content differently and what one location deems a taxable benefit may not be consistent with the views of another jurisdiction.

  If you are not receiving any benefits in exchange for your pledge or payment, the payment may not be taxable. For example, if you pledged an amount in excess of your set tier price, or you have given a pledge that falls outside of a set tier, your pledge could be deemed to not have any benefits associated with it.

• The laws about what is taxable vary by location, but in many places, digital goods and content (downloadable and/or streamed) are also taxable.
• Some members may decide to pledge outside of your set tiers. For example, you may have pledged an amount above the set tier price or the creator has given you the option to pledge without receiving pledge benefits. In many jurisdictions, this amount would be akin to a "tip" or gratuity and treated as non-taxable. However, in other jurisdictions given the conditions set or interpretation around this issue, it is not possible to treat such amounts as not taxable.
• We are not offering this as an option at this time. Note however that in several jurisdictions, sales tax cannot be included in pricing.

Detalles del impuesto sobre las ventas: cómo funciona en las distintas regiones y cómo se aplica en Patreon

¿Qué ventajas de Patreon se considerarán sujetas a impuestos?

Outside of the United States, it is common for sales of most goods and services to be subject to VAT/GST. Also, in more and more jurisdictions, cross border sales of electronically supplied or intangible services, as well as imported physical goods are subject to tax chargeable by the seller.

Within the United States, what is taxable varies greatly by location. Generally, tangible goods are taxable in all states and taxability of digital goods and services is constantly increasing.

As a rough guide, we've broadly sorted benefits into 5 categories that are each taxed differently in US jurisdictions.

¿Dónde recauda impuestos Patreon y cuáles son las tasas impositivas?

Patreon continues to monitor laws governing the sale of online content and creation, and will continue to update our platform to ensure sales and pledges made through Patreon comply with local tax laws. A list of the main countries where Patreon is currently collecting VAT/GST is included below.

* En algunas jurisdicciones, puede aplicarse un tipo impositivo reducido a algunos productos, como las publicaciones digitales (por ejemplo, libros electrónicos). Esos tipos no se especifican aquí.

** To comply with local laws, there are some countries or regions where we do not charge VAT/GST to members who are located in the same country as the creator they are paying. However, if those members support creators in other countries, they may still be charged VAT/GST on those payments if the benefits they receive are taxable in their country. For more details about this, please refer to this section: Sales Tax FAQs for Australian creators and members

EU VAT - country breakdown

*In certain jurisdictions, a reduced rate of tax may apply to certain supplies such as digital publications (e.g., ebooks). Those rates are not listed here.

Estados Unidos: desglose por estado

Preguntas frecuentes

• Como se ha mencionado anteriormente, el que se te apliquen impuestos o no, y el porcentaje de estos, depende de tu ubicación y de las ventajas que ofrezca el creador en el nivel del que formes parte.

  Within the United States, rates currently range from 4% to 14%. To make things more complex, some locations tax certain things while others don't (e.g. - "physical goods" vs. "digital downloads" vs. "digital streaming"). Outside of the United States, rates range from 5% to 27% in the countries where Patreon will charge and pay sales tax.

  No obstante, recuerda que las normativas fiscales y los tipos impositivos cambian con frecuencia. Patreon supervisa estos cambios, colaborando con los recursos pertinentes según sea necesario, para asegurarse de que los miembros y los clientes pagan los impuestos según el tipo actual en función de su ubicación y de las ventajas que reciben.

• Yes, it is very likely. We expect more states and jurisdictions will pass similar laws or regulatory changes in the future. We are constantly monitoring relevant tax obligations and will keep this page up to date and with as much warning as possible.
• Sales tax applies to each transaction. For members or customers that pay per thing or one-off sales, if they are in a location that requires sales tax, and the thing the creator offers is taxable in their location, they will find sales tax applied to each monthly transaction where a paid 'thing' was posted during that month or otherwise, to the one-off transaction for which the payment is made.

• Yes. While logged into Your Memberships, click on the Personal Settings button from the left navigation and then click on the More dropdown to select Billing history. Click the dropdown arrow next to a payment amount for an individual pledge to see how much sales tax, VAT, or similar tax was applied.

  Also, for any new pledge, you should be able to see the tax being applied at checkout under the Sales or VAT line in Order Summary.

• Patreon no aplica el GST a los pagos de miembros y clientes de Australia que colaboran con creadores ubicados en ese mismo país. Sin embargo, si dichos miembros y clientes colaboran con creadores de otros países, es posible que sí se aplique a esos pagos, en el caso de que las ventajas que reciban estén sujetas a impuestos en Australia.