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V3226-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

3D character animation services are taxable but exempt from VAT

A 3D animation professional has enquired whether their activity is exempt from VAT. The DGT has determined that while their services are subject to the tax, they qualify for the exemption applicable to professional services provided by authors, unless the recipient is located outside national territory, in which case they would not be subject to the tax.

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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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