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V2161-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Amazon Vine reviews are subject to VAT if carried out with the intention of intervening in the market

A consultant asks whether receiving products in exchange for reviews on Amazon Vine is subject to VAT. The DGT responds that if there is an intention to intervene in the production or distribution of goods and services, the person is considered a self-employed professional and must charge VAT.

In 6 key points

How it affects those involved

Activities involving exchange of goods for reviews may trigger VAT liability if they involve intervention in production or distribution.

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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