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V2632-20 ·12 August 2020 ·consulta-vinculante Medium impact
Tax

Dropshipping from China exempt from Spanish VAT

A dropshipping company inquires about the VAT treatment of products shipped directly from China to customers. The DGT confirms that these operations are not subject to Spanish VAT because the transport does not start in Spanish territory and the end customer acts as importer.

In 6 key points

Lifecycle

2020-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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