Here 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 :