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V2269-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Advertising services to gambling entities outside Spain may be subject to VAT if effectively used in Spain

A company intends to create a website featuring links to online gambling sites to earn commissions for every player redirected. The DGT has determined that its activity constitutes advertising and analysed whether it must be taxed in Spain according to the effective use rule.

In 6 key points

Lifecycle

2017-09-08PublishedPublished 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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