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V2557-22 ·16 December 2022 ·consulta-vinculante Medium impact
Tax

Companies importing goods for business activities cannot apply the distance selling regime for imported goods

A company importing toys from China via technological platforms sought clarification on whether it could apply the special distance selling regime. The Directorate General for Taxes (DGT) ruled that, as the company is a professional entity, it must apply the general import regime.

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2022-12-16PublishedPublished 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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