Doctrine by topic · DGT Observatory

Union Scheme: 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

Stable position Medium confidence 29 rulings · 2021–2026

Current position

Intra-Community distance sales of goods are taxed in the Member State of destination if the global threshold of 10,000 euros is exceeded or if taxation in the destination is opted for. To this end, taxpayers may use the Union scheme (OSS). The Union scheme is compatible with the equivalence surcharge regime, although the latter remains mandatory for those who meet its requirements.

Automatic analysis was unable to anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 28 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V5198-26 17 Jul 2026

E-learning courses subject to 21% VAT, not exempt

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaexención de servicios educativosventanilla únicarégimen de la Unióntipo general LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0960-26 29 Apr 2026

Used clothing sales may qualify for special regime under certain conditions

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosventas a distancia intracomunitariasentregas de bienesrégimen de la uniónsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0291-26 12 Feb 2026

In-person training may be VAT-exempt if part of official study plans

SG de Impuestos sobre el Consumo
exenciónservicio prestado por vía electrónicaservicio educativosujeto pasivolugar de realización LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2494-22 2 Dec 2022

Special agricultural tax regime applicable to online citrus fruit sales

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de la agriculturaventas a distancia intracomunitariasinterfaz digitalrégimen de la Uniónumbral de ventas LIVA — Ley 37/1992 del IVA art. 8.3LIVA — Ley 37/1992 del IVA art. 28
Affects CompanyExpat · Non-residentIndividual
V0898-22 28 Apr 2022

VAT declaration required for intracommunity distance sales via Model 369

SG de Impuestos sobre el Consumo
régimen de la uniónrecargo de equivalenciaventas a distancia intracomunitariasmodelo 369ventanilla única LIVA — Ley 37/1992 del IVA art. 154.1LIVA — Ley 37/1992 del IVA art. 154.2
Affects CompanyExpat · Non-residentIndividual
V0097-22 21 Jan 2022

Union scheme self-assessments via Form 369 shall be quarterly

SG de Impuestos sobre el Consumo
ventas a distancia intracomunitariasrégimen de la Uniónventanilla únicamodelo 369umbral de 10.000 euros LIVA — Ley 37/1992 del IVA art. 8.3.1LIVA — Ley 37/1992 del IVA art. 33.a
Affects CompanyExpat · Non-residentIndividual

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