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V2727-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Sale of a web domain may be subject to VAT depending on the purchaser's status and location

A query was raised regarding whether the sale of a web domain to a British company is subject to VAT and if this depends on the provision of a VAT number. The DGT ruled that VAT liability depends on whether the client is a business or a professional and their place of establishment.

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2020-09-07PublishedPublished 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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