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V3047-23 23 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · impresión bajo demanda

Registration in the IAE for manufacturing and retail, and VAT application based on sales destination

A self-employed individual selling custom T-shirts via print-on-demand asks which IAE headings to use and how to handle VAT for international sales. The DGT states that registration is required for both manufacturing and retail, and explains the VAT treatment for domestic, intra-Community, and export sales.

The question raised

1. Heading of the Tax on Economic Activities in which the registration must be made.

The DGT's ruling

In the IAE, it must be registered under heading 474.1 for the activity of printing designs and under 651.2 for the retail trade of garments. Regarding VAT, sales in Spain are domestic transactions; sales to third countries are exempt exports; and intra-Community distance sales are taxed at destination if the 10,000 euro threshold is exceeded or if the One Stop Shop (OSS) regime is opted for.

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