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V0881-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Digital game sales via platform deemed electronic service

The consultant asks whether revenue from selling a proprietary video game through a digital platform constitutes exempt copyright or electronic services subject to VAT. The DGT determines it is an electronic service and examines the relationship between the consultant and the platform.

In 6 key points

How it affects those involved

The classification affects VAT treatment and the legal status of digital game sales through platforms.

Lifecycle

2026-04-22PublishedPublished 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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