Doctrine by topic · DGT Observatory

Services Provided via Electronic Means: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 68 rulings · 2014–2026

Current position

Services provided via electronic means are those that are automated with minimal human intervention. Their location depends on the status of the recipient: if they are a final consumer, they are taxed in the Member State where they habitually reside. If the recipient is a businessperson or professional outside the EU, the transaction is not subject to IVA (Value Added Tax).

The DGT has maintained a constant basis regarding the definition of electronic services, but has expanded its scope to new business models. The doctrine has moved from analyzing automated teaching to classifying application hosting, the sale of NFTs, tip management via apps, and streaming as electronic services. The evolution shows an adaptation to the digitalization of the economy.

Turning points

  1. V0486-22

    Includes the sale of NFTs within the category of services provided via electronic means as they constitute a digital certificate of authenticity.

  2. V0525-24

    Determines that streaming services are considered services provided via electronic means.

Analysis based on 66 of 68 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5198-26 17 Jul 2026

E-learning courses subject to 21% VAT, not exempt

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaexención de servicios educativosventanilla únicarégimen de la Unióntipo general LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5168-26 15 Jul 2026

Psychological services: invoicing required for exempt sessions

SG de Impuestos sobre el Consumo
exención sanitariafactura simplificadaservicios prestados por vía electrónicaasistencia psicológicaobligación de facturar LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V1106-26 18 May 2026

Digital content services for Irish platforms exempt from Spanish VAT

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicasujeción al impuestorectificación de autoliquidacionesempresario o profesionalmonetización de contenidos LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0881-26 22 Apr 2026

Digital game sales via platform deemed electronic service

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaderechos de autorsujeto pasivoámbito espacialprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2584-24 12 Dec 2024

Custom digital illustration services are subject to but exempt from VAT

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaexención de servicios profesionalesartistas plásticosderechos de autorentrega de bienes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0820-24 22 Apr 2024

Telemedicine technology platform services are not exempt from VAT

SG de Impuestos sobre el Consumo
telemedicinaexenciónasistencia sanitariaservicios prestados por vía electrónicaplataforma tecnológica LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual

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