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The taxpayer asks whether hosting their application on third-party websites constitutes a service provided by electronic means. The DGT confirms that it does and that, as it is provided by suppliers not established in Spain, the reverse charge mechanism applies.
Question raised 1. Whether the hosting services provided by providers not established in the territory where the Tax applies to the inquirer are considered services provided by electronic means for the purposes of Value Added Tax.
The hosting of a computer application on a website is a service provided by electronic means pursuant to Law 37/1992. When these services are provided by providers not established in the territory where the tax applies to a resident entrepreneur, the transaction is located in Spain. In this case, the inquiring entrepreneur must declare the transaction through the reverse charge mechanism.
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