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V2098-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Online sales of textile goods must be classified as trade in a permanent establishment

A taxpayer has requested clarification on which IAE heading applies to their textile dropshipping activity. The DGT has ruled that online activity is considered trade in a permanent establishment and must be classified according to the nature of the products.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for e-commerce businesses, specifically regarding the IAE headings applicable to dropshipping models.

Lifecycle

2024-09-26PublishedPublished 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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