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Spanish 4% Transfer Tax on P2P internet sales

  • EU VAT
  • 03 December 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.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.