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V2520-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Email sales of PDF books are not subject to VAT if the recipient is in South America

A company has requested clarification on whether the sale of digital books (PDF) via email to businesses or individuals in South America constitutes a supply of goods or a provision of services, and where the transaction takes place. The DGT has determined that it is a provision of services via electronic means and, as the recipient is a non-resident, the transaction is not subject to VAT.

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Lifecycle

2020-07-23PublishedPublished 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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