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V3234-20 29 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Electronic supply of databases subject to the standard 21% VAT rate

A company marketing financial information through databases has requested clarification on the applicable VAT rate. The DGT has ruled that this service must be taxed at the standard rate of 21%.

The question raised

Applicable tax rate in Value Added Tax.

The DGT's ruling

The reduced rate of 4 percent only applies to services provided by electronic means when the object is the supply of books, newspapers, and magazines. The making available of databases is not considered a supply of books, newspapers, or magazines. Therefore, the provision of services consisting of the making available of databases must be taxed at the general rate of 21 percent.

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