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V2660-20 ·17 August 2020 ·consulta-vinculante Medium impact
Tax

Service classification depends on whether it is proactive mediation or merely the provision of IT tools

A company requested clarification on whether its music repertoire management services for digital platforms constitute services provided by electronic means or mediation services. The DGT ruled that they shall be classified as mediation services if there is a proactive intermediation function, rather than just the automated provision of software.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between automated software provision and active mediation services, which has implications for VAT treatment and the determination of the place of supply.

Lifecycle

2020-08-17PublishedPublished 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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