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A dropshipping company inquires about the VAT treatment of products shipped directly from China to customers. The DGT confirms that these operations are not subject to Spanish VAT because the transport does not start in Spanish territory and the end customer acts as importer.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas por la consultante. Obligación de declaración y liquidación del Impuesto. Derecho a la deducción de las cuotas soportadas, en su caso, con ocasión del desarrollo de su actividad.
Las entregas del proveedor chino a la consultante no están sujetas al impuesto al no encontrarse los bienes en el territorio de aplicación. La venta posterior de la consultante al consumidor final tampoco está sujeta al IVA en España por no iniciarse el transporte en dicho territorio. La importación de los bienes constituye un hecho imponible donde el adquirente final es el sujeto pasivo y responsable de los trámites aduaneros.
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