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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.
Question posed: Taxation of the operations carried out by the taxpayer for the purposes of Value Added Tax and application of the equivalence surcharge scheme.
If the seller acts in their own name and the transport is direct from China to the consumer, the seller's delivery is not subject to VAT because the transport does not commence in Spain. If the taxpayer opts for the IOSS scheme, the sales will be subject to the tax. Regarding the equivalence surcharge, if the final consumer assumes the position of importer, the seller is not obliged to settle it for those imports. However, the equivalence surcharge scheme is mandatory if its requirements are met and it does not allow for the deduction of quotas even if the deliveries are not subject to the tax.
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