Doctrine by topic · DGT Observatory

Advertising Services: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2014–2026

Current position

Advertising services are not considered services provided by electronic means, regardless of the medium used. Their location is governed by the general rules of Law 37/1992, applying article 70.Two if the effective use or exploitation occurs in Spain, which happens where the advertising messages are disseminated. The classification in the IAE (Economic Activities Index) depends on whether the activity includes management and maintenance (group 844) or is only design by commission (group 845).

The DGT's position remains stable regarding the nature of advertising services, reaffirming that they are not electronic services despite the use of digital media. The application of article 70.Two to determine location through the dissemination of messages has been maintained. The evolution focuses on refinements regarding the classification in the IAE and the distinction from electronic services.

Turning points

  1. V2589-24

    Specifies the classification in the IAE according to the nature of the service: group 844 if it includes management and maintenance, or 845 if it is only design by commission.

  2. V1304-26

    Clarifies that advertising and marketing services are not electronic services, regardless of the medium employed.

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0753-26 6 Apr 2026

Microloan lead generation may be VAT-exempt if active mediation

SG de Impuestos sobre el Consumo
mediacióngeneración de leadsexenciónservicios de publicidadvalor añadido LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.cLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0359-25 20 Mar 2025

Agencies must register in IAE Section 1 for advertising services

SG de Tributos Locales
impuesto sobre actividades económicasactividades empresarialesactividades profesionalespersona jurídicatarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1138-19 24 May 2019

Mediation for indirect online loan contracting may be exempt from VAT

SG de Impuestos sobre el Consumo
mediaciónexenciónproductos financieroscontratación indirectasuministro de información LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m)LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.c)
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact