Skip to content
V0722-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Custom digital portraits may be VAT exempt if not classified as electronically supplied services

An illustrator sought clarification regarding the taxation of her digital artistic portraits and printed prints. The DGT ruled that the creation of personalised portraits via email does not constitute an electronically supplied service and is therefore VAT exempt, whereas the delivery of printed prints is a supply of goods subject to tax.

In 6 key points

Lifecycle

2021-03-26PublishedPublished 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