e-Commerce in Spain
Website review
- Our e-Commerce lawyer reviews your websites and contracts to make sure they conform with Spanish regulations.
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The Spanish regulations apply to any e-Commerce operation involving buyers in Spain. These regulations apply to online sales, advertising, standard terms of contracts, electronic signatures, data protection, and intellectual and industrial property. e-Commerce tax issues are complex: since the vendor/provider is often located outside of Spain, sales can't be regulated from a unilateral Spanish perspective. Perhaps for that reason, the Spanish tax authorities have not adopted unilateral measures, preferring to wait until a consensus is reached on the measures to be adopted regionally and even worldwide.
FAQs:
I plan to sell online in Spain. Do I charge Spanish VAT tax?
Why is Spain a good choice for e-commerce companies?
Links:
Sample contracts
OECD report on e-commerce Discusses e-commerce direct tax and establishment issues, such as the legal status of income coming from e-commerce, the transfer pricing problem between companies that belong to the same group, and the application of the "place-of-effective-management" rule.
I plan to sell online in Spain. Do I charge Spanish VAT tax?
You are required to charge Spanish VAT tax if:
- you are established in Spain and the recipient is an individual in the EU or a business in Spain.
- you are established outside the EU and the recipient is an individual in Spain.
For further information in English, go to the Agencia Tributaria, click on "No residents", then "Vat on e-Services".
Note that privacy-of-data laws vary widely between Spain and countries such as the USA or UK.
Why is Spain a good choice for e-commerce companies?
If you are an e-commerce company, Spain is a good location for your headquarters. Spain has one of the lowest VAT rates and most developed online filing system in Europe.
Our firm is expert on the application of the laws for e-commerce (Nuevo Capítulo VIII del Título IX de la Ley 37/1992, de 28 de Diciembre del Impuesto sobre el Valor Añadido, incorporado por el artículo Veinticuatro de la Ley 53/2002, de 30 de diciembre, de Medidas Fiscales, Administrativas y del Orden Social.)