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V2350-14 ·9 September 2014 ·consulta-vinculante Medium impact
Tax

E-book downloads subject to 21% VAT as they are classified as electronically supplied services

A taxpayer queried the VAT rate applicable to the sale of e-books via download on their website. The DGT ruled that, in the absence of physical media, the transaction constitutes an electronically supplied service and must be taxed at the standard rate of 21%.

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2014-09-09PublishedPublished 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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