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V0932-21 ·15 April 2021 ·consulta-vinculante Medium impact
Tax

Electronic audiovisual services may be subject to VAT if effectively used in Spain

An advertising professional inquired whether delivering videos to an internet platform in the USA is subject to VAT. The DGT noted that although the general rule of location places the transaction outside Spain, the criterion of effective use and exploitation could apply if the services are used within Spanish territory.

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2021-04-15PublishedPublished 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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