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An e-commerce professional acting as an importer seeks clarification on whether they must charge VAT to customers and how to account for purchases. The Directorate General of Taxes (DGT) rules that, as the importer, their supplies are subject to VAT and they must apply the equivalence surcharge regime if they meet the requirements of a retail trader.
Cuestión planteada Si procede repercutir el Impuesto al cliente del consultante. Contabilización de las compras por el consultante.
Si el consultante es el importador de la mercancía, la entrega de bienes al cliente final está sujeta al IVA, debiendo expedir factura y repercutir el impuesto. Asimismo, si es una persona física que desarrolla actividad de comercio minorista y no ha renunciado al método de estimación objetiva, está obligada a aplicar el régimen especial del recargo de equivalencia. Los gastos de aduana pueden formar parte de la base imponible si el cliente los acepta expresamente.
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