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V0146-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

The classification of the transaction (distance selling or importation) depends on the customer's status as a taxable person and the information provided to the platform

The DGT clarifies that if a buyer acts as a business and fails to disclose this status, the transaction constitutes an import subject to VAT.

In 6 key points

How it affects those involved

Such transactions are treated as imports and must be declared under VAT rules when the buyer is not transparent about their business status.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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