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V1279-20 ·6 May 2020 ·consulta-vinculante Medium impact
Tax

Online sale of goods is not considered a service provided by electronic means

A company enquired whether the sale of shoes via its website or a digital platform falls under the special regime for electronic services. The DGT ruled that these transactions are supplies of goods subject to the general VAT regime.

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Lifecycle

2020-05-06PublishedPublished 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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