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V2159-25 13 November 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · sujeción

Amazon Vine reviews subject to VAT if market intervention intended

The DGT confirms that if reviews are carried out with the intent to intervene in the market through the organisation of production means, the individual is considered a trader or professional and must charge VAT.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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