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V2040-18 ·11 July 2018 ·consulta-vinculante Medium impact
Tax

Online supply of graphics and audiovisual resources deemed electronic service

A company inquires about VAT taxation and withholdings on the sale and purchase of online graphics and audiovisual resources. The DGT determines that supplying such content via a platform constitutes an electronic service.

In 6 key points

Lifecycle

2018-07-11PublishedPublished 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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