Whether you’re selling custom T-shirts via Printful or dropshipping gadgets from suppliers abroad, running an e-commerce business in Spain comes with specific tax and accounting obligations. Here’s what you need to know to stay compliant and profitable.

1. Business Registration

You must register with Hacienda either as:

• Autónomo (self-employed) — simpler setup, progressive IRPF tax rates (19%–47%)
• Sociedad Limitada (SL) — corporate structure, taxed at 25% on profits

Registration includes:

• Obtaining a NIF (tax ID)
• Signing up for IAE (economic activity code)
• Activating Cl@ve or digital certificate for online filings

2. Income Tax Obligations

• Autónomos pay IRPF on net income, declared annually by June 30.
• Companies (SL) pay Impuesto de Sociedades at 25%, filed annually.
• Quarterly advance payments may be required (Modelo 130 or 202).

3. VAT (IVA) Compliance

• Standard IVA rate is 21% on most goods sold in Spain
• You must:
  • Charge IVA on domestic sales
  • File Modelo 303 quarterly and Modelo 390 annually
  • Issue proper invoices with IVA breakdown

If you sell cross-border within the EU:

• Use the Union OSS (One-Stop Shop) to declare VAT in one return
• If you import from outside the EU, IOSS may apply

What Is IOSS?

The Import One-Stop Shop (IOSS) is an EU-wide VAT system designed for businesses selling goods valued under €150 to EU consumers from outside the EU. It simplifies VAT collection and reporting by allowing sellers to:

• Charge VAT at the point of sale
• File a single monthly VAT return via the IOSS portal
• Avoid customs delays and surprise fees for customers

4. Dropshipping & Print-on-Demand Specifics

• If you don’t hold stock in Spain, OSS simplifies VAT reporting
• If your supplier ships from Spain or you sell domestically, local VAT registration is required
• Platforms like Shopify don’t collect taxes for you — you must configure tax settings and file returns manually

5. Accounting Requirements

• Keep detailed records of:
  • Sales invoices
  • Supplier invoices
  • Shipping costs
  • Platform fees (e.g. Printful, Etsy, Stripe)
• Use accounting software or a gestor to track quarterly and annual filings

Penalties for Non-Compliance

• Late VAT filings: fines from €100 to 20% of tax due
• Missing income tax returns: interest and enforcement
• Inaccurate OSS filings: EU-wide audits possible