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V0972-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Electronic services from EU providers taxed at the 21% standard rate via reverse charge mechanism

A university sought clarification on whether subscriptions to journals and access to databases from EU providers constituted intra-community acquisitions. The DGT ruled that these are electronically supplied services subject to the standard 21% rate through the reverse charge mechanism.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for digital services provided by EU-based entities, confirming the application of the reverse charge mechanism for B2B transactions.

Lifecycle

2014-04-07PublishedPublished 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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