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A company from the Canary Islands asks whether the online sale of web domains is subject to VAT and who the taxable person is. The DGT indicates that, if the activity is automated and involves minimal human intervention, it is a service provided by electronic means subject to the tax according to the location of the recipient.
Question posed: Subjectivity of the sale of "web" domains to Value Added Tax and the taxable person in the operations.
The sale of domains may be a service provided by electronic means if it is essentially automated and requires minimal human intervention. These provisions are subject to VAT when the recipient is a business or professional established in the territory to which the tax applies, or when the recipient is an individual resident or established in said territory. The applicant shall be the taxable person when the recipients are individuals.
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