Skip to content
Back to index
V3168-20 22 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Online sales of funeral urns are subject to VAT depending on destination and sales volume

A professional has requested a ruling regarding the VAT liability for the sale of funeral urns via a digital platform. The DGT has determined that taxation depends on whether the destination is Spain, the European Union, or third countries, as well as compliance with distance selling thresholds.

The question raised

Liability for Value Added Tax.

The DGT's ruling

Deliveries within Spanish territory are subject to VAT. Sales outside the Community are exempt as exports. Sales to other Member States are exempt if the acquirer is an entrepreneur or a legal person identified with a VAT number. For non-professional acquirers in the EU, the distance selling scheme applies: if the limits per Member State are not exceeded, they are taxed in Spain; if they are exceeded, they are taxed in the Member State of destination. The applicable rate is 21%.

Book your free first meeting