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V2594-21 ·25 October 2021 ·consulta-vinculante Medium impact
Tax

Electronic video supply services to an Irish company are not subject to VAT

A self-employed individual inquires about the VAT and Income Tax (IRPF) treatment of income earned from uploading videos to a platform in Ireland. The Directorate General for Taxes (DGT) determines that the transaction is not subject to VAT due to place of supply rules and analyses the classification of the earnings for Income Tax purposes.

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Lifecycle

2021-10-25PublishedPublished 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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