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.
If your company plans to sell goods in Spain via an e-Commerce website, please contact us to ensure that your plans are compliant with Spanish regulations.
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.
Government compliance in Spain
For further information in English, go to the Agencia Tributaria, click on "No residents", then "Vat on e-Services".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 most developed online filing systems 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.)