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V0491-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Dropshipping activity does not generate VAT-liable operations in Spain

A dropshipping company asks whether it can deduct foreign advertising and marketing service VAT. The DGT states that the activity does not generate VAT-liable operations in Spain and that deductions for foreign charges are not possible.

In 6 key points

How it affects those involved

Businesses engaged in dropshipping are not subject to VAT in Spain and cannot deduct VAT on foreign advertising and marketing services.

Lifecycle

2021-03-04PublishedPublished 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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