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V2017-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Sales of gift items via a foreign platform are subject to VAT in Spain

An individual sells self-manufactured items through a Singapore-based platform. The DGT has determined that both the supply of goods and the platform's services are subject to VAT in Spain.

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2024-09-23PublishedPublished 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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