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V0904-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Electronic content creation services may be subject to VAT if effectively used or exploited in Spain

A content creator asks whether her video and photo services for a UK company are subject to VAT. The DGT explains that although the general rule places the transaction outside of Spain, the criterion of effective use and exploitation could apply if the service is used within Spanish territory.

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2022-04-28PublishedPublished 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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