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V2145-24 ·8 October 2024 ·consulta-vinculante Medium impact
Tax

Customer service is not considered an electronically supplied service, even when using digital means

A professional inquired whether their customer service provided to a US company constitutes an electronically supplied service. The DGT ruled that they do not, and since the recipient is a business not established in Spain, the transaction is not subject to Spanish VAT.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between digital tools and the nature of the service itself, confirming that human intervention in customer service prevents it from being classified as an electronically supplied service for VAT purposes.

Lifecycle

2024-10-08PublishedPublished 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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