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V0617-23 ·16 March 2023 ·consulta-vinculante Medium impact
Tax

Audiovisual content services for a US platform are not subject to VAT in Spain

A content creator has requested clarification regarding the VAT treatment of services provided to a streaming platform based in the USA. The Directorate General for Taxes (DGT) has ruled that, as the platform's headquarters are located abroad, the transaction is not subject to VAT in Spain.

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2023-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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