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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

The following questions are raised:

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