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V1016-25 ·17 June 2025 ·consulta-vinculante Low impact
Tax

Not required as platform operator if website only allows ads promotion without intervention

A company asks whether its ad platform, where it does not intervene in transactions or know outcomes, falls under the information obligations of platform operators. The DGT responds that it does not qualify as a mandatory platform operator because the website only enables users to offer or promote activities.

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2025-06-17PublishedPublished 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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