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V3078-20 ·14 October 2020 ·consulta-vinculante Medium impact
Tax

Dropshipping activities from China do not constitute VAT-taxable transactions or an obligation to settle the tax

A taxpayer queried the taxation of their dropshipping activity involving products sent from China to Spain or the Eurozone. The DGT has ruled that these sales are not subject to VAT because the transport does not originate within national territory and the final consumer acts as the importer.

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2020-10-14PublishedPublished 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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