Amazon Vine Reviews for Products Are Subject to VAT, Confirms Spanish Tax Authority

• The Spanish Tax Authority (DGT) confirms that receiving products in exchange for reviews through Amazon Vine is subject to VAT (IVA).
• Writing reviews in exchange for products is considered a taxable service, even if the activity is not habitual, as long as there is intent to participate in the market.
• The participant is regarded as a businessperson or professional for VAT purposes.
• The taxable base is the value of the products received, and VAT must be charged at the general rate.
• The participant can deduct input VAT if legal requirements are met, especially having the proper invoice.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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