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V2689-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Supply of downloadable educational games subject to 21% VAT

A professional enquired whether the sale of educational games via downloadable PDF files from her website was exempt from VAT. The DGT has determined that, as these are services provided electronically, they are subject to the standard rate of 21%.

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2019-10-01PublishedPublished 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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