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V1215-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

VAT treatment in dropshipping depends on whether goods are shipped from China or are located in Spain

A costume jewellery seller using a dropshipping model seeks clarification on VAT taxation. The DGT rules that if the product is shipped from China directly to the customer, the seller is not subject to VAT; however, if the product is already in Spain, VAT and the equivalence surcharge must be declared.

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2021-05-04PublishedPublished 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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