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V0472-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Sale of digital photographs via platforms constitutes an electronically supplied service

A photographer seeks guidance on how to tax the sale of non-customisable photographic files through digital platforms. The DGT determines that this constitutes a business activity and that the transactions are electronically supplied services.

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Lifecycle

2017-02-23PublishedPublished 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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