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A professional selling clothing online via dropshipping from China asks how to tax their activity and whether the equivalence surcharge applies. The DGT explains that without special registration, sales are not subject to VAT due to no transport into Spain, but may opt for the IOSS import regime to declare and pay the tax.
Cuestión planteada Tributación de las operaciones efectuadas por el consultante a efectos del Impuesto sobre el Valor Añadido y aplicación del régimen de recargo de equivalencia.
Si el consultante no se registra en el régimen especial de importación (IOSS), sus ventas a consumidores finales no están sujetas al IVA porque el transporte no se inicia en el territorio de aplicación del impuesto. No obstante, si opta por el régimen IOSS, las ventas a distancia de bienes importados de terceros países serán operaciones sujetas al impuesto. En caso de no usar IOSS, la importación será realizada por el consumidor final, salvo que se aplique la modalidad especial de declaración para envíos de menos de 150 euros.
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