Skip to content
V2563-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

E-book sales via platforms may be exempt from VAT if the customer is a foreign entity

A self-employed author has requested a ruling regarding VAT liability and the invoicing of royalties from novel sales on a digital platform. The DGT has determined that, as the customer is a US-based company, the transaction is not subject to VAT, and further analyses the classification of this income for Personal Income Tax (IRPF) purposes.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for digital service providers and authors selling content to non-resident entities, potentially reducing tax liability for cross-border digital sales.

Lifecycle

2023-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact