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V0459-22 10 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Web hosting and streaming services classified as electronically supplied services subject to VAT

A company owning an online cultural services platform has requested a ruling on the taxation of its operations. The DGT has determined that its services constitute electronically supplied services and has established the applicable rules for location and invoicing.

The question raised

Taxation of the operations carried out by the taxpayer regarding Value Added Tax.

The DGT's ruling

The operations of the taxpayer, which include computer hosting and streaming services, are services provided by electronic means. They are subject to VAT when the recipient is a taxable person with a place of business or residence in the territory of application, or when the recipient is not a taxable person but resides in said territory. The taxable amount shall be the commission charged and the applicable rate is the general rate of 21%.

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