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V0867-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Digital platforms are liable for VAT if acting in their own name when selling digital products

A consultant selling digital products through an international platform has requested clarification on who is responsible for charging VAT. The DGT has determined that if the platform acts in its own name, it must be the taxable person for the tax.

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2024-04-23PublishedPublished 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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