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V2846-23 23 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · interfaz digital

Logistics and payment services do not constitute a digital interface facilitating sales

A logistics services company sought clarification on whether its software, which manages orders and payments for clients, classifies it as a digital interface facilitating sales. The DGT has ruled that it does not, as the software does not bring the seller and buyer into contact to complete the sale.

The question raised

Whether the consulting entity is considered a digital interface that facilitates sales for Value Added Tax purposes.

The DGT's ruling

To be considered a deemed supplier, it is necessary to facilitate sales through an interface that enables contact between the seller and the buyer. In this case, the activity is limited to the provision of logistical services, packaging, and collection of the sale proceeds. By not intervening in the purchasing process nor establishing the necessary contact for the transaction, the requirement to facilitate sales is not met.

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