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V2159-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Amazon Vine reviews subject to VAT if market intervention intended

The DGT confirms that if reviews are carried out with the intent to intervene in the market through the organisation of production means, the individual is considered a trader or professional and must charge VAT.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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