El IVA en la prestación de servicios electrónicos mediante la intermediación de plataformas digitales: asunto Xyrality, STJUE de 9 de octubre de 2025, asunto C-101/24

Abstract

The Xyrality case confirms the doctrine established in the Fenix International case regarding the application of Article 28 of the VAT Directive to the provision of electronic services through the intermediation of digital platforms acting in their own name but on behalf of another person. In addition, the Court oI Justice clarifies the location of these services, which are fictitiously split into two services, that of the developer to the intermediary and that of the intermediary to the end consumer, and also clarifies the inapplicability of Article 203 of the VAT Directive when the end consumer is not a taxable person for VAT purposes.