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V0629-23 ·16 March 2023 ·consulta-vinculante Medium impact
Tax

Streaming services provided to platforms in Ireland or the USA are not subject to Spanish VAT

A streamer has requested clarification regarding the taxation of live broadcasting services provided to platforms in Ireland and the United States. The DGT has determined that, as the recipients are taxable persons established outside of Spain, the transaction is not subject to Spanish VAT.

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