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V1320-26 ·28 May 2026 ·consulta-vinculante Medium impact
Tax

Domain ownership transfer may be subject to VAT and treated as mobile capital income in personal income tax

A consultant asks about the tax treatment of temporary domain name transfers acquired as patrimonial assets. The DGT responds that the activity constitutes self-employment for VAT purposes and that the income is classified as mobile capital income under personal income tax.

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2026-05-28PublishedPublished 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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