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V0602-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

Online sales of electronic goods with a physical premises must be taxed under permanent establishment headings

A taxpayer inquired whether selling electronics online (via Amazon, eBay, or a private website) could be classified under group 665 for catalogue trading. The DGT ruled that, because the business maintains a physical premises for receiving, storing, and shipping goods, the activity is considered a permanent establishment rather than catalogue trading.

In 6 key points

How it affects those involved

Businesses operating online that maintain physical warehouses or storefronts for logistics cannot use catalogue trading tax headings and must instead register under permanent establishment categories.

Lifecycle

2016-02-15PublishedPublished 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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