Doctrine by topic · DGT Observatory

One-Stop Shop: 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 20 rulings · 2021–2026

Current position

For intra-Community distance sales of goods and services, IVA (Value Added Tax) is applied in the Member State of arrival once the 10,000 euro threshold is exceeded. Services provided electronically, such as streaming or recorded educational content, are taxed in the place of residence of the final consumer. The taxpayer may opt for the One-Stop Shop (OSS) scheme to declare and settle the tax in each Member State.

The DGT's position remains constant regarding the application of the 10,000 euro threshold and the possibility of using the One-Stop Shop (OSS) scheme. Rulings have progressively clarified the nature of certain services, such as the distinction between electronically supplied services and manual transcription, or the application of the OSS to digital content and streaming.

Turning points

  1. V0202-22

    Distinguishes that the manual transcription of audio is not an electronically supplied service, whereas the download of sheet music is, for the purposes of the 10,000 euro threshold.

  2. V1045-22

    Establishes that the low-value goods scheme is incompatible with the use of the One-Stop Shop scheme.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
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
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
V2447-21 23 Sept 2021

Distance intracomunitary sales VAT due in destination above 10,000 euros

SG de Impuestos sobre el Consumo
ventas a distancia intracomunitariasrecargo de equivalenciarégimen de la uniónventanilla únicaumbral de ventas LIVA — Ley 37/1992 del IVA art. 8.3LIVA — Ley 37/1992 del IVA art. 33.a
Affects CompanyExpat · Non-residentIndividual

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