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V0025-21 14 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Illustration services provided by individual artists may be exempt from VAT

A professional has enquired whether their digital illustration services are subject to VAT or if they are classified as electronically supplied services. The DGT has ruled that digital delivery does not transform the service into an electronic one and that the activity of an illustrator is exempt.

The question raised

Taxation under Value Added Tax on services provided by the illustrator.

The DGT's ruling

Illustration services performed by individual illustrators involving the creation of an original work or a personal contribution to a pre-existing work are exempt from VAT. This exemption applies provided that the supply is deemed to be carried out within the territory to which the tax applies. The fact that the result is sent by electronic means does not render the activity a service provided by electronic means.

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