Skip to content
V3468-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Internet advertising services are not considered services provided by electronic means

A company requested clarification on whether disseminating offers and advertising via an internet portal constitutes a service provided by electronic means. The DGT ruled that the nature of advertising services does not change due to the telematics medium used.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between the medium used for delivery and the nature of the service itself, which is crucial for determining the place of supply for tax purposes.

Lifecycle

2015-11-12PublishedPublished 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