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V3120-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Web-based advertising services classified as advertising rather than electronic services

A software and advertising company sought clarification on whether its web-based advertising services qualified as services provided by electronic means. The DGT has determined that these are advertising services and that their location depends on the recipient's registered office.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between advertising services and electronic services, affecting how VAT location rules are applied to digital advertising providers.

Lifecycle

2016-07-05PublishedPublished 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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