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A resident in Spain performs dropshipping by purchasing from German platforms to sell to end consumers in Germany. The DGT has determined that these operations are not subject to Spanish VAT and that the taxpayer must adhere to the equivalence surcharge regime.
Cuestión planteada 1. Tributación en el Impuesto sobre el Valor Añadido de las operaciones anteriormente descritas y, en particular, por el régimen del impuesto que le es aplicable.
Las entregas de bienes no están sujetas al IVA por no realizarse en el territorio de aplicación del impuesto, ya que la puesta a disposición ocurre en Alemania. El consultante tiene la condición de comerciante minorista y debe aplicar el régimen de recargo de equivalencia, lo que le impide deducir cuotas soportadas. En el IRPF, sus ingresos se consideran rendimientos de actividades económicas y está obligado a realizar pagos fraccionados.
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