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V0662-17 15 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Publication of downloadable audio guides online must be classified under IAE heading 355.2

An individual enquired whether their IAE heading was correct for distributing tourist audio guides online and how to tax VAT on international sales. The DGT determined that the correct heading is that for the publishing of recorded media and analysed the location of electronic services.

The question raised

Whether the heading of the Economic Activities Tax registered is correct for the activity.

The DGT's ruling

The publication of an audio guide for exclusive download via the internet must be classified under heading 355.2 of the first section, corresponding to 'Edition of recorded sound, video and computer media'. The supply of these audio guides through platforms constitutes a provision of services carried out by electronic means. Regarding VAT, the provision to companies not established in Spain is not understood to be carried out in national territory, unless the rule of effective use is applied if the service is used for transactions subject to tax in Spain.

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