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V0552-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

VAT rate depends on whether digital work is non-personalised content or a bespoke creation

An artist has requested clarification on the VAT rate applicable to the sale of digital paintings. The DGT clarifies that non-personalised digital content is taxed at 21% as an electronic service, whereas bespoke creations are exempt.

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2023-03-08PublishedPublished 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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