MEDIUM
FISCAL

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

V0687-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0687-25
Published
15 Apr 2025

Summary

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.

In 5 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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