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Spanish 4% Transfer Tax on P2P internet sales

  • Dec 2, 2017 | Richard Asquith

Spanish 4% Transfer Tax on P2P internet sales

Spain has extended its Impuesto de Transmisiones Partrimoniales (ITP) transfer tax to the sale by consumers of second hand goods on the internet.

If consumers are not VAT registered, then the 4% withholding tax applies.


Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?


Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara