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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A dropshipping seller asks how VAT applies to sales from China to Spanish customers under €150. The DGT explains that without a special regime, these transactions are not subject to VAT in Spain, but if the IOSS regime is adopted, sales become subject to VAT and the seller must declare and pay the tax.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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