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A consumer purchased a good worth less than 150 euros via a platform that had already collected VAT, yet the postal operator demanded additional fees subject to VAT. The DGT clarifies that customs clearance management services provided by the postal operator are subject to the tax.
Cuestión planteada Si el proceder del operador postal es correcto a efectos del Impuesto sobre el Valor Añadido.
Las comisiones por la gestión del despacho de mercancías son servicios prestados por el transportista u operador postal en territorio nacional. Al tratarse de una prestación de servicios por un operador establecido, dichas comisiones están sujetas al IVA. Esto es independiente de que la compra original del bien ya haya tributado por el régimen de ventas a distancia de bienes importados.
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