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A streamer has requested clarification regarding the taxation of live broadcasting services provided to platforms in Ireland and the United States. The DGT has determined that, as the recipients are taxable persons established outside of Spain, the transaction is not subject to Spanish VAT.
Cuestión planteada Se cuestiona la tributación a efectos del Impuesto sobre el Valor Añadido de la citada actividad.
El servicio de streaming se califica como prestación de servicios por vía electrónica. Al estar los destinatarios (plataformas) establecidos en Irlanda y Estados Unidos sin establecimiento permanente en España, la operación no se localiza en territorio español. Si los destinatarios fueran consumidores finales en España, la plataforma sería la sujeto pasivo del impuesto según las reglas de localización de servicios electrónicos.
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