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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional selling clothing online via dropshipping from China asks how to tax their activity and whether the equivalence surcharge applies. The DGT explains that without special registration, sales are not subject to VAT due to no transport into Spain, but may opt for the IOSS import regime to declare and pay the tax.
Businesses using dropshipping from abroad may avoid VAT if no goods enter Spain, but can choose IOSS to pay VAT on remote sales.
The tax team reviews your specific situation.
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