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V1464-19 ·19 June 2019 ·consulta-vinculante Medium impact
Tax

Sales of video games from China to end customers are not subject to VAT in Spain under the described operation

An individual sells physical video games manufactured in China that are shipped directly from the supplier to the customer. The DGT has determined that these transactions are not subject to VAT in Spain and that the inquirer must comply with certain obligations even if they are not a taxable person.

In 6 key points

Lifecycle

2019-06-19PublishedPublished 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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