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V1897-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

Dropshipping with direct China-to-Europe shipping exempt from Spanish VAT

A dropshipping company inquires about VAT treatment for Chinese goods shipped directly to customers. The DGT confirms that these operations are not subject to Spanish VAT as the transport does not originate within Spain.

In 6 key points

Lifecycle

2020-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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