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Taxation of live event streaming service on an online internet platform

  • 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.


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.


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