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V0491-21 4 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · dropshipping

Dropshipping activity does not generate VAT-liable operations in Spain

A dropshipping company asks whether it can deduct foreign advertising and marketing service VAT. The DGT states that the activity does not generate VAT-liable operations in Spain and that deductions for foreign charges are not possible.

The question raised

Cuestión planteada Se cuestiona el derecho a deducir las cuotas soportadas de servicios de publicidad y marketing adquridos para el desarrollo de su actividad de dropshipping.

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