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V1847-18 ·25 June 2018 ·consulta-vinculante Medium impact
Tax

The sale of web domains may be subject to VAT if it is considered a service provided by electronic means

A company from the Canary Islands asks whether the online sale of web domains is subject to VAT and who the taxable person is. The DGT indicates that, if the activity is automated and involves minimal human intervention, it is a service provided by electronic means subject to the tax according to the location of the recipient.

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Lifecycle

2018-06-25PublishedPublished 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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