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A company managing advertising on third-party digital interfaces has requested clarification on whether it must pay tax on the inclusion of advertisements and the transfer of user data. The Directorate General for Taxes (DGT) has ruled that the applicant is the taxable person for the tax, as it performs the functions of inserting advertising and transmitting data.
Question raised
In online advertising, the taxpayer is the entity that includes the advertising in the interface, whether it be the owner or an affiliation network that markets the inventory. In the case described, the applicant is the service provider by contracting with advertisers and managing the technological insertion. Regarding the transmission of data, the applicant is the taxpayer provided that the transfer of collected data is carried out for consideration. The status of taxpayer is subject to compliance with the turnover and digital services revenue thresholds provided for in the law.
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