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V3145-19 ·12 November 2019 ·consulta-vinculante Medium impact
Tax

VAT not applicable to dropshipping operations destined for Germany; equivalence surcharge must be applied

A resident in Spain performs dropshipping by purchasing from German platforms to sell to end consumers in Germany. The DGT has determined that these operations are not subject to Spanish VAT and that the taxpayer must adhere to the equivalence surcharge regime.

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Lifecycle

2019-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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