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V2017-24 23 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sales of gift items via a foreign platform are subject to VAT in Spain

An individual sells self-manufactured items through a Singapore-based platform. The DGT has determined that both the supply of goods and the platform's services are subject to VAT in Spain.

The question raised

Question raised The following questions are raised:

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