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V0561-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

VAT taxation depends on whether goods are stored in Spain or shipped from China and their intrinsic value

A professional in the Canary Islands sells goods via a digital platform, acquired either in mainland Spain or in China. The DGT analyses how VAT is taxed depending on whether the goods are previously stored in Spain or shipped directly from abroad, and whether their value exceeds 150 euros.

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2024-04-09PublishedPublished 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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