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V1924-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

If software allows only promotional activities, it is not a required information platform

A party asks whether their professional intermediation platform, dedicated solely to advertising and data transfer, is obliged to disclose user activities. The DGT states that if the software enables users to promote relevant activities without further intervention, it does not fall within the concept of a platform.

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Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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