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V0748-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

No VAT on free social media services in exchange for personal data

A user inquired whether social media services provided in exchange for the transfer of personal data are subject to VAT. The DGT ruled that the transaction is not subject to tax because there is no real consideration.

In 6 key points

Lifecycle

2020-04-07PublishedPublished 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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