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V0940-18 10 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia

Sales from a German warehouse to Spain are subject to Spanish tax under distance selling rules if the €35,000 threshold is exceeded

A company selling eyeglass frames online and shipping them from a warehouse in Germany has requested clarification on when Spanish VAT must be applied. The DGT has ruled that deliveries from Germany to Spain are only subject to Spanish VAT if the distance selling requirements are met, specifically regarding the €35,000 threshold.

The question raised

Question raised: Taxation of the consulted operations under Value Added Tax.

The DGT's ruling

Deliveries of goods sent from Germany to Spain shall not be subject to Spanish VAT if the transport begins in Germany and the destination is another Member State. If the destination is Spain, they shall only be taxed in this territory if the recipient is a non-taxable person and the threshold of 35,000 euros in annual sales from another Member State is exceeded, or if the entrepreneur has opted to be taxed at the place of destination. Deliveries to entrepreneurs or professionals shall be governed by the rules of location for goods that are subject to transport.

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What is published here, applied to a company or a specific case. The first meeting is free.

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