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V1354-14 ·21 May 2014 ·consulta-vinculante Medium impact
Tax

Digital content services via electronic means are subject to VAT if the customer is a business or resides in Spain

An audiovisual content company has requested a ruling regarding the taxability and invoicing of digital content sold via its server to customers in other Member States or outside the Community. The DGT has determined that these are services provided by electronic means and that their taxability depends on the status and location of the recipient.

In 6 key points

Lifecycle

2014-05-21PublishedPublished 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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