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V0775-26 8 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · merchandising

Online merchandise sales by political parties are subject to VAT

A political party asks whether selling merchandise via its website can be exempt from VAT as it constitutes a financing activity. The DGT responds that such sales do not qualify as expressions and therefore are subject to taxation.

The question raised

Whether the exemption from Value Added Tax provided for in Article 20.One.28 of Law 37/1992 could be applicable to the sale of "merchandising".

The DGT's ruling

Merchandising sales carried out through a website cannot be understood as included in the concept of manifestations provided for in the exemption of Article 20.One.28 of Law 37/1992. As they are not manifestations, the deliveries of goods made by the political party shall be subject to Value Added Tax.

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