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V0867-24 23 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Digital platforms are liable for VAT if acting in their own name when selling digital products

A consultant selling digital products through an international platform has requested clarification on who is responsible for charging VAT. The DGT has determined that if the platform acts in its own name, it must be the taxable person for the tax.

The question raised

Whether the consultant has the obligation to charge and declare Value Added Tax or whether this must be done by the digital platform.

The DGT's ruling

When services are provided electronically through an interface or portal, it is presumed that the participant acts in their own name on behalf of the provider. If the platform authorizes the charge to the customer or sets the general conditions, it is understood that it acts in its own name and is the taxable person for VAT purposes. In this case, the consultant does not charge the tax if the service is understood to be performed in the territory of the platform, which is outside of Spain.

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