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V0912-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Content creation and web design services may be taxable in Spain if effectively used or exploited within the territory

A taxpayer has requested clarification regarding the VAT liability of their digital content creation, social media advertising, and web design services provided to clients in Spain, the EU, or third countries. The Directorate General for Taxes (DGT) determines that these constitute services provided by electronic means and analyses their location based on general rules and the effective use and exploitation clause.

In 6 key points

Lifecycle

2022-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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