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V1152-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

VAT liability depends on the nature of the activity: supply of goods, digital services, or advertising

A consultant engaged in online commerce inquires about the VAT liability of her sales of prints, digital downloads, and advertisements. The DGT determines that taxation varies depending on whether it involves the supply of goods, electronic services, or advertising, applying specific rules of location.

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2021-04-29PublishedPublished 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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