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Dropshipping: 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 18 rulings · 2015–2026

Current position

In the dropshipping model, if the shipment is made directly from the supplier to the customer and the latter assumes the status of importer, the consultant's delivery is not subject to IVA (Value Added Tax) because the transport does not begin in Spain. However, if the consultant uses the Import One-Stop Shop (IOSS) special import scheme for shipments of up to 150 euros, the sales will be subject to the tax. For intra-Community operations, taxation will depend on whether the recipient is a business owner or a final consumer and on compliance with the limits of the distance selling scheme.

The DGT's position remains constant regarding the non-subjectivity of IVA when transport does not begin in Spain and the final customer acts as the importer. The evolution shows greater technical precision by integrating the impact of the Import One-Stop Shop (IOSS) special import scheme in determining taxability. No changes in criterion are observed, but rather an adaptation to the new simplified import frameworks.

Turning points

  1. V0446-24

    Introduces the nuance that sales will be subject to the tax if the consultant adheres to the Import One-Stop Shop (IOSS) special import scheme for shipments of up to 150 euros.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2951-21 19 Nov 2021

VAT treatment in China dropshipping depends on IOSS regime choice

SG de Impuestos sobre el Consumo
dropshippingventas a distanciarégimen iossrecargo de equivalenciaimportación LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V2632-20 12 Aug 2020

Dropshipping from China exempt from Spanish VAT

SG de Impuestos sobre el Consumo
dropshippingentrega de bienesno sujeciónimportaciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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