Skip to content
Back to index
V0526-24 9 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

VAT applicability to live video-conference astrology services based on place of supply

An astrologer seeks clarification on whether video-conference services provided to businesses and consumers outside Spain are subject to VAT. The DGT determines that, under current rules, liability depends on whether the service is materially provided in Spain or on the location of the recipient according to general rules.

The question raised

Whether said services are subject to Value Added Tax.

The DGT's ruling

Astrology services via videoconference are not considered services provided by electronic means, as the internet is merely the channel for live transmission. Currently, if the recipient is an individual, the service is deemed to be provided in Spain if it is materially performed within the territory. If the recipient is a business person, liability depends on whether their registered office or habitual residence is within the territory of application of the tax. As of January 1, 2025, the regulations will change so that these services are always taxed in the place where the recipient is located.

Book your free first meeting