Skip to content
ESCAENPA

Law and taxes in Spain

Dropshipping is legal in Spain. But selling online is an economic activity, and it has the same obligations as any shop.

1. Register with the tax office

Before you start selling you have to file form 036 or 037 with the Agencia Tributaria and register under the relevant retail heading. It’s free and can be done online.

2. Self-employed (Social Security)

  • If you sell regularly, you have to register as self-employed (autónomo).
  • Flat rate: new self-employed people pay €80 a month for 12 months. It can be extended for another 12 months if your net income stays below the minimum wage.
  • After that, the contribution depends on what you earn: between about €200 and €600 a month in 2026.
  • You’ve probably heard that “if you earn less than the minimum wage you don’t need to be self-employed”. That isn’t an official rule: it’s how some courts have interpreted it, and Social Security doesn’t apply it automatically. Ask an accountant (gestor).

3. Taxes

VAT (IVA)In general you charge your customers 21% and pay it to the tax office every quarter (form 303), minus the VAT on your expenses.
Income tax (IRPF)You pay on your profit (income minus expenses). As self-employed you pay 20% in advance every quarter (form 130) and settle it in your annual tax return.
Sales to other EU countriesIf you sell more than €10,000 a year to customers in other countries, you charge their country’s VAT. It’s declared through a single window (OSS).
ImportsProducts from outside the EU pay VAT and, since July 2026, customs duty. The IOSS system makes it simpler. It’s the most technical part: ask an accountant.

4. Product safety (GPSR)

Since 13 December 2024, every product sold in the EU must have a responsible person inside the EU (manufacturer, importer or representative), and the online listing must show the manufacturer’s and the responsible person’s details, the product identification and the safety warnings. Many AliExpress products don’t comply, and then you are the one who answers for it.

5. What you must never do

  • Sell counterfeits or products with brands that aren’t yours.
  • Post fake or bought reviews.
  • Hide who you are in the legal notice.
  • Promise delivery times you know won’t be met.
This lesson is for information only and is up to date as of October 2026. Contributions and rules change. Before selling, talk to an accountant: many charge €30-60 a month and save you fines.