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V2532-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Used clothing brokerage and transport services subject to VAT or regional taxes depending on location

A company requested a ruling on the taxation of its brokerage and transport services within a peer-to-peer used clothing sales platform. The DGT has determined that taxation depends on the location of the delivery of the garments and whether the transaction constitutes an export.

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2023-09-21PublishedPublished 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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