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A taxpayer has requested clarification regarding the taxation of a dropshipping business where products are shipped directly from China to the end consumer. The Directorate General for Taxes (DGT) has ruled that these sales are not subject to VAT because the transport does not originate in Spain and the end consumer acts as the importer.
Cuestión planteada Tributación de la actividad de dropshipping en el Impuesto sobre el Valor Añadido.
Las entregas del proveedor chino a la consultante no están sujetas al impuesto al no encontrarse los bienes en el territorio de aplicación en la puesta a disposición. La venta de la consultante al consumidor final tampoco está sujeta por no iniciarse el transporte en territorio español. El hecho imponible de la importación lo realiza el consumidor final, quien es el sujeto pasivo. Por tanto, la actividad no da lugar a operaciones sujetas al IVA.
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