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V1068-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

Banner advertising on websites or blogs is subject to VAT and does not require IRPF withholding

A trader inquired whether commission payments to website/blog managers for the insertion of advertising banners are subject to VAT and whether IRPF withholdings must be applied. The DGT has determined that the service constitutes advertising subject to VAT and that there is no obligation to withhold IRPF.

In 6 key points

Lifecycle

2016-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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