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V2630-24 ·20 December 2024 ·consulta-vinculante Medium impact
Tax

Platforms may be liable for VAT if acting in their own name for electronically supplied services

A company managing an online course marketplace has requested clarification on whether it must charge VAT in its own name. The DGT examines whether the courses constitute educational services or electronically supplied services, and how mediation is affected by the platform's mode of operation.

In 6 key points

How it affects those involved

This ruling clarifies the VAT liability of marketplace operators, distinguishing between those acting as intermediaries and those acting in their own name, which determines whether they must charge VAT on the full transaction or only on their commission.

Lifecycle

2024-12-20PublishedPublished 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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