Doctrine by topic · DGT Observatory

Intra-Community Distance Sales: 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 28 rulings · 2021–2026

Current position

Intra-Community distance sales are taxed in the country of destination if the global threshold of 10,000 euros is exceeded or if the One-Stop Shop (OSS) scheme is opted for. The OSS scheme allows for the declaration and payment of IVA (Value Added Tax) through quarterly returns using Form 369. For the operation to be considered a distance sale, the recipient must be a final consumer or a person not entitled to deduction.

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. The rulings reiterate the nature of distance sales and the quarterly reporting obligations without introducing changes to the rule. No doctrinal evolution is observed, but rather a uniform application of the current regulations.

Analysis based on 26 of 28 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
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
V3102-21 13 Dec 2021

Taxable on intracommunity distance sales up to €10,000 origin threshold

SG de Impuestos sobre el Consumo
ventas a distancia intracomunitariasrégimen de ventanilla únicarecargo de equivalenciaumbral de 10.000 eurosrégimen de la unión LIVA — Ley 37/1992 del IVA art. 8.TresLIVA — Ley 37/1992 del IVA art. 14
Affects CompanyExpat · Non-residentIndividual
V3042-21 7 Dec 2021

VAT registration possible for cross-border online sales up to €10,000

SG de Impuestos sobre el Consumo
recargo de equivalenciaventas a distancia intracomunitariasrégimen de la unióncomerciante minoristaoperaciones de transformación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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