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V1325-22 ·10 June 2022 ·consulta-vinculante Medium impact
Tax

Platform implementation service is ancillary and follows the taxation of the main order service

An entity inquired whether the implementation of an order platform constitutes an independent or ancillary service, and whether the outsourcing of this order service is exempt from VAT. The DGT determines that implementation is ancillary to the order service and that the exemption for outsourcing depends on whether the provider's responsibility extends to essential elements of the financial activity.

In 6 key points

Lifecycle

2022-06-10PublishedPublished 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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