Skip to content
V3022-16 ·29 June 2016 ·consulta-vinculante Medium impact
Tax

VAT does not apply if the Canadian platform does not carry out taxable activities in Spain

A computer programmer has requested a ruling regarding the VAT and Personal Income Tax (IRPF) treatment of income received from an application platform based in Canada. The Directorate General for Taxes (DGT) determines that the service constitutes an electronic provision and analyses whether it should be taxed in Spain based on location and effective use.

In 6 key points

Lifecycle

2016-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact