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V2584-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

Custom digital illustration services are subject to but exempt from VAT

An illustrator has enquired whether her services, which involve creating digital files based on client ideas, are subject to or exempt from VAT. The DGT has determined that, as these are personalised services, they do not constitute services provided by electronic means and therefore qualify for the exemption applicable to professional services provided by visual artists.

In 6 key points

Lifecycle

2024-12-12PublishedPublished 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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