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V0718-23 ·24 March 2023 ·consulta-vinculante Medium impact
Tax

Online sales without own warehouse may be classified as wholesale and require direct estimation

A taxpayer asks how to register in the IAE to sell home, toy, and pet products online without having their own warehouse. The DGT determines that they must register as a wholesaler and apply the direct estimation method for Personal Income Tax (IRPF).

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for drop-shipping or warehouse-less online models, affecting how businesses register for tax purposes and their choice of accounting methods.

Lifecycle

2023-03-24PublishedPublished 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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