Skip to content
V1458-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Classification of auction website services depends on whether interaction is automated or involves human intervention

An individual has requested a ruling on the taxation of their auction website where users bid on goods. The DGT has determined that the nature of the service (electronic or mediation) and its VAT liability depend on the automation of the process and the location of the recipient.

In 6 key points

Lifecycle

2017-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact