Skip to content
V0650-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Sale of bidding rights and software licences may be classified as electronically supplied services

An e-commerce company has requested a ruling regarding the nature of its operations and the application of the effective use rule. The DGT has determined that the sale of bidding rights and the granting of software licences constitute electronically supplied services.

In 6 key points

Lifecycle

2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact