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A dropshipping company has requested a ruling regarding the VAT liability of products shipped directly from China or Germany to the customer. The Directorate-General for Taxes (DGT) has ruled that if the goods do not physically enter Spain, the transaction is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido en la venta de tales productos cuando los destinatarios están en, países o territorios terceros, la Comunidad o en el territorio de aplicación del Impuesto.
Si la empresa compra mercancías fuera de España y no hay transporte físico de las mismas hacia el territorio nacional, la operación no está sujeta al IVA por no producirse su devengo. Las ventas a clientes en la UE o terceros países realizadas fuera de España tampoco están sujetas. Para ventas a clientes en España, si proceden de China se produce la importación; si proceden de la UE, se aplica la adquisición intracomunitaria o el régimen de ventas a distancia si se cumplen los requisitos del artículo 68.Tres.
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