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A content creator inquires about their registration in the IAE and the VAT taxation of commissions from a digital platform. The DGT determines that they must register as a professional and that their advertising services are not electronic services, and therefore are not taxed in Spain if the client is located outside the EU.
Question raised 1.- Heading of the Tax on Economic Activities in which registration must be made. As well as whether the commissions received from the platform constitute the consideration for operations subject to Value Added Tax insofar as the platform is established outside the territory of the European Union. Accrual of the Tax and obligation to issue invoices.
Advertising services are not classified as services provided by electronic means, regardless of the telematics medium used. If the recipient of the service is established outside the territory to which the VAT applies, the transaction is not subject to the tax. The tax liability arises when the service is provided and the obligation to issue an invoice exists, even in non-taxable transactions.
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