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An individual in the Canary Islands has requested a ruling regarding the taxation of their dropshipping activity. The DGT has determined that such sales are subject to VAT and that, by acting as a retail trader, the individual must be subject to the equivalence surcharge regime.
Cuestión planteada 1. Tributación de la actividad por el Impuesto sobre el Valor Añadido.
La actividad de venta de productos por internet constituye una actividad empresarial sujeta al IVA. Se distinguen dos entregas: la del proveedor a la consultante y la de la consultante al cliente final. Al ser una actividad de comercio minorista, la consultante debe soportar el IVA y el recargo de equivalencia en sus compras. Si esta es su única actividad, no tendrá derecho a deducir las cuotas del impuesto soportadas en sus adquisiciones.
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