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V3480-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

Receipt of 85% of net revenue from televoting services is subject to 21% VAT

A public entity consulted whether the collection of its share of profits (85% of net revenue) from a televoting system was subject to VAT. The DGT has determined that this constitutes a provision of services for consideration, which is subject to the tax.

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2020-12-02PublishedPublished 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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