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V2597-20 30 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Audio production and mixing services do not constitute electronically supplied services

A sound engineer has enquired whether their audio production and mixing services, delivered via email, are subject to VAT and if they qualify as electronically supplied services. The DGT has ruled that while they are subject to the tax, they do not qualify as electronically supplied services.

The question raised

Whether said supplies of services are subject to Value Added Tax. Whether they are considered services provided by electronic means.

The DGT's ruling

Music production and audio mixing services are subject to VAT when performed by a professional within the scope of the tax. They are not considered services provided by electronic means, as the fact that the provider and the recipient communicate via email does not imply such classification, even if the result is sent by electronic means. The location of the supply will depend on whether the recipient is a taxable person or a private individual and on their location.

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