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[Here](https://www.tofugu.com/japanese/itadakimasu-meaning/) it reads :

> As we mentioned earlier, itadaku means "to receive" or "to accept." But it's
> not a direct translation of the concept in English. There are certain
> situations where it's best not to use itadakimasu.
>
> Here's your general rule of thumb:
>
> You can use itadaku when you're offered an actual physical thing. It’s like
> you are saying, "I’ll take it," in a polite way.
>
> Gloves, video games, tire irons, wigs, replacement basketball nets, you name
> it. If it's a physical object being offered to you, you can use itadaku to
> receive it.

> Don't use itadakimasu to receive non-physical things.

Is a digital object (a file sent via email) considered as a physical object?

In other words, when I receive a file via email and need to express my
gratitude ("Thanks for sending me this file") can I use いただきます?

For instance :

ドキュメントをいただきます
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expressions politeness
Usage of "Itadakimasu" for digital objects
> ドキュメントをいただきます

We don't really say like that. In this case, we put it after a verb like
先日はドキュメントを **送って** いただき、ありがとうございました。Basically, we thank for **his** behavior.
As a website you posted says, you can use the syntax noun + いただきます when you
actually choose what to take, and it's not when you express your gratitude
after receiving something.

I think we can use that syntax with non-physical things, too.

> ドキュメントもありますが、そちらも一緒に送付しましょうか?

> そうですね、ではドキュメントもいただきたいと思います。

This seems totally fine to me. Note that いただく is **our** behavior.
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I don't think it as tangible vs nontangible. To me it's more like consuming
(in a broad sense) vs not consuming.

Many digital objects by their nature may not be consumed - they may be
publicly available for download and no single person will consume it (in a way
that will render the object unavailable to others then). That would make
いただきます less appropriate.

If a digital document has been made specifically for you (or your team of
people), it may be appropriate to to say Xさんからドキュメントをいただきました。 Or if you have
been offered a virtual Amazon gift card that can be consumed, you can accept
it by saying ありがとうございます。いただきます。

However, I can see why someone might advice you not to use いただきます for digital
objects, because the criterion can often be a good enough proxy, and easier to
use.
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