- The service of live event streaming through an online platform is considered an electronically provided service.
- When the online platform acts on behalf of the purchasers, it is assumed that the platform has received and provided the services itself.
- According to Regulation 282/2011, when electronic services are provided through a telecommunications network, interface, or portal, it is presumed that the party involved in the provision is acting on behalf of the provider, unless explicitly stated otherwise in contractual agreements.
- The services provided to the platform will be subject to Spanish tax jurisdiction if the platform has its economic activity headquarters, a permanent establishment, or residence in Spain, and the services are intended for that location.
Source: www2.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
