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V1133-21 ·28 April 2021 ·consulta-vinculante Medium impact
Tax

Supply of non-personalised digital content is considered an electronically supplied service

A company has requested clarification on whether the design and delivery of STL files for 3D printing via download constitutes an electronically supplied service. The DGT ruled that if the digital content is not personalised, it does fall under this classification.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for digital goods, distinguishing between automated digital services and bespoke digital designs, which affects tax obligations for providers of non-personalised digital content.

Lifecycle

2021-04-28PublishedPublished 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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