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V0172-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

The supply of non-personalized digital content is classified as services provided by electronic means

A designer inquires about the classification of her sales of drawings through a digital platform. The DGT determines that downloadable files are services provided by electronic means and that personalized designs sent by email are not.

In 6 key points

Lifecycle

2015-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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