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V3219-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Online mediation services for the sale of goods are not considered services provided by electronic means

A company based in the Canary Islands sought clarification on whether its platform for peer-to-peer sales of goods constituted a service provided by electronic means. The DGT has determined that it is a mediation service acting on behalf of others, subject to VAT according to the rules of place of supply.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between automated electronic services and mediation services, affecting how VAT is applied to online marketplaces and peer-to-peer platforms.

Lifecycle

2015-10-21PublishedPublished 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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