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Electronic Commerce: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2023

Current position

Taxation in electronic commerce is governed by the true nature of the economic activity, regardless of the sales medium used. For the IAE (Economic Activities Tax), classification depends on the materiality of the goods and whether the activity is carried out at the place of operation or in a different location. Regarding IVA (VAT), the activity of a deemed supplier requires facilitating the sale through an interface that allows contact between the seller and the buyer.

The DGT's position remains constant in requiring that the nature of the activity determines its tax treatment, without the digital channel altering the essence of the taxable event. Throughout the rulings, specific aspects have been clarified, such as the management of imports, the treatment of used goods, and the distinction between auxiliary and main activities in servers. No change in doctrine is observed, but rather an application of general principles to new business models.

Turning points

  1. V0066-18

    Establishes the requirements for a server to be considered a permanent establishment, requiring it to be a physical, fixed location that performs activities that are not merely preparatory or auxiliary.

  2. V2846-23

    Defines that to be a deemed supplier, it is necessary to facilitate the sale through an interface that allows contact between the seller and the buyer.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0552-21 11 Mar 2021

Online sale of agricultural products does not require IAE registration if conducted on the farm

SG de Impuestos sobre la Renta de las Personas Físicas
impuesto sobre actividades económicasrégimen especial de la agriculturaactividad ganadera independientecomercio electrónicoestimación objetiva TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.2
Affects CompanyExpat · Non-residentIndividual
V2678-19 1 Oct 2019

Electronic payment gateway management services are subject to VAT

SG de Impuestos sobre el Consumo
gestión de cobropasarela de cobrosexenciónsujecióncomercio electrónico LIVA — Ley 37/1992 del IVA art. 20.Uno.18.hLIVA — Ley 37/1992 del IVA art. 69.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V1582-15 25 May 2015

Online auction sales are subject to IAE even without a physical premises

SG de Tributos Locales
impuesto sobre actividades económicascomercio electrónicoactividad económicacomercio al por mayorcomercio al por menor TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual

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