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V0834-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Supply of videos for online viewing via digital platforms is subject to 21% VAT

A taxpayer has requested clarification regarding the VAT liability, exemptions, and applicable tax rate for the creation of videos for public libraries via the internet. The DGT has determined that this constitutes a service provided by electronic means, subject to the standard rate of 21%.

In 6 key points

How it affects those involved

Digital content providers and creators supplying audiovisual material through electronic platforms must apply the standard 21% VAT rate.

Lifecycle

2022-04-19PublishedPublished 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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