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V0687-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Products received in Amazon Vine must be valued at market value inclusive of VAT

A taxpayer asks whether products received free of cost in the Amazon Vine programme should be valued at public sale price inclusive of VAT. The DGT responds that these products constitute income in kind and must be valued at their normal market value, which includes VAT.

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2025-04-15PublishedPublished 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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