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V3490-15 12 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados vía electrónica

Maintenance of a web portal is considered a service provided by electronic means for localisation purposes

An entity requested clarification on whether the maintenance of a socio-cultural information portal constitutes a service provided by electronic means. The DGT has determined that it does, though it clarifies that advertising services on said website do not fall into this category.

The question raised

Consideration of services provided as services provided electronically and the location thereof.

The DGT's ruling

The maintenance of a web portal is a service provided electronically, therefore its location is governed by the rules of Articles 69 and 70 of the VAT Law. However, advertising services provided through the web must be classified as advertising services, regardless of the electronic medium, and their location follows the general rule of Article 69.One.1.

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