Skip to content
V2880-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

No minimum threshold exists to determine if traveller purchases constitute a commercial expedition

A resident of Melilla inquired whether there is a monetary limit on purchases to prevent them from being classified as a commercial activity. The DGT clarified that no minimum amount is established by law for this requirement.

In 5 key points

Lifecycle

2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact