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V0517-19 ·12 March 2019 ·consulta-vinculante Medium impact
Tax

Dropshipping model subject to VAT based on origin of goods and IAE based on nature of sale

An individual has requested a ruling regarding the VAT and IAE taxation of an online dropshipping business. The DGT has determined that VAT treatment depends on whether the goods originate from China or the EU, and that the commercial activity is classified under the IAE as either wholesale or retail.

In 6 key points

Lifecycle

2019-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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