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A content creator has requested clarification regarding the VAT treatment of services provided to a streaming platform based in the USA. The Directorate General for Taxes (DGT) has ruled that, as the platform's headquarters are located abroad, the transaction is not subject to VAT in Spain.
Question posed: Taxation under Value Added Tax on the operations carried out by the inquirer.
The inquirer is an entrepreneur or professional and their activity consists of the provision of services by electronic means. However, as the recipient platform's headquarters is in the United States, the transaction is not considered to have taken place within the territory to which the tax applies. Furthermore, the platform, by acting in its own name and managing payments, is the entity that holds the status of taxable person towards the final consumers.
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