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V1736-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

The status of entrepreneur or professional in digital platforms depends on the organization of means and the assumption of risks

The DGT determines that due to assumed responsibility and operation management, the platform acts as a mediator in its own name.

In 6 key points

How it affects those involved

The platform is subject to tax as a mediator in its own name, affecting its tax obligations and reporting requirements.

Lifecycle

2025-09-24PublishedPublished 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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