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V0903-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Dropshipping activities with shipping from China do not constitute VAT-liable transactions in Spain

A taxpayer has requested clarification regarding the taxation of a dropshipping business where products are shipped directly from China to the end consumer. The Directorate General for Taxes (DGT) has ruled that these sales are not subject to VAT because the transport does not originate in Spain and the end consumer acts as the importer.

In 6 key points

How it affects those involved

This ruling clarifies that dropshipping models involving direct shipping from non-EU countries to Spanish consumers fall outside the scope of Spanish VAT, as the transaction lacks the necessary territorial connection to trigger local tax liability.

Lifecycle

2020-04-16PublishedPublished 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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