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V2597-25 22 December 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · agente digitalizador

Digitalisation agents' services fall under 21% VAT rate

A digitalisation agent asks whether their services are subject to or exempt from VAT when the client carries out VATable and exempt activities without deduction rights. The DGT replies that the services are subject to VAT and do not benefit from exemption, regardless of the client's activities.

The question raised

Whether the provision of services as a digitalizing agent is subject to and exempt from Value Added Tax when the recipient of the services is a person who carries out taxable and exempt operations without the right to deduct, as would be the case for a dentist.

The DGT's ruling

The services provided by the applicant within the framework of the Digital Kit are subject to VAT as they are provisions of services carried out by an entrepreneur or professional. The provision is not covered by any exemption, therefore the general rate of 21% must be applied. VAT is determined by the classification of the service provided and not by the status of the activity carried out by the acquirer.

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