- Service of live event streaming through an online platform is considered an electronically provided service
- When the platform acts on behalf of the acquirers, it is presumed to have received and provided the services itself
- Services provided to the platform will be taxed in Spain if the platform has its economic activity headquarters, permanent establishment, residence, or habitual domicile in Spain and the services are aimed at that location.
Source: audiconsultores-etlglobal.com
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.
