VAT on the purchase of mobile applications

Gestión del IVA en la venta de apps en iTunes, Google Play o Windows Marketplace

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VAT on the purchase of mobile applications
VAT on the purchase of mobile applications

It is well known that the App Store is the most profitable app store for developers . Google Play or Windows Phone Store is far from the topic of paid applications and good figures for developers. That’s why one of the questions we should always ask ourselves is, how do the purchases we make in the App Store affect the VAT we pay?

Well, although it is true that the purchase of applications is not considered as such, but rather a provision of services, 21% is applied to these services if the buyer – in this case us – lives in Spain . However, Apple’s case is somewhat particular, since Apple already pays the necessary taxes in Luxembourg – in the case of Europe we are talking about – in advance, then we do not have to declare any VAT after the purchase.

In short, we shouldn’t worry at all – as I’m sure we haven’t done up to now – but if we are interested in the subject, our colleagues at Capitalibre have written an excellent article about it , which explains how this process works for Apple as well as for Google or Microsoft.

As a curiosity, this type of process also applies to the purchases in-app that are so fashionable lately, so if we make use of them we are also affected by the management of taxes.


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