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An individual sells toys and vinyl records online, but the Chinese supplier ships the product directly to the end customer, who handles the importation. The DGT has ruled that these transactions are not subject to VAT in Spain and that the consultant is not a taxable person for this tax.
Cuestión planteada 1) 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.
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