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V0096-22 21 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia

Sales of goods from a third country to a business operator in Spain are not distance sales nor taxable supplies

A company purchases footwear in China to resell it to a professional client in Spain, with direct shipment from China. The DGT determines that it is not a distance sale and that the operation is divided into a non-taxable supply, a non-taxable sale, and an import by the final customer.

The question raised

Question raised: Taxation of the operations carried out by the taxpayer for Value Added Tax purposes and the obligation to declare said operations.

The DGT's ruling

The operation does not qualify as a distance sale of imported goods because the recipient is a business operator or professional. The supply from the Chinese provider to the taxpayer is not subject to VAT as the goods are not in the territory of application at the time they are made available. The sale from the taxpayer to the client is also not subject to VAT because the transport does not commence in the territory of application. Finally, the entry of the goods into Spain constitutes an import for which the final customer shall be the taxable person, provided they act as the importer.

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