Luis García Langa, Director of CorredoDefondos.com, explains that "the first impact is that this cost increase in trade should have an impact on the consumer: online stores are usually very tight in margin and will have little capacity to absorb this cost".

«Unfortunately for local trade, electronic commerce is increasingly present in families purchases.Obviously the main factor of this election is the price ».Langa warns that “in practice it is early to see if this VAT application at destination, that is, 21 % general for all those bought online (with a billing limits of the store that emits the invoice) will makeconsume less on digital platforms ».

«Who buys online, with some exception that simply laziness to go to a physical store, does it for price and demand is very elastic since it is easy to compare, even in many cases it is purchased items that will not be used onlyBecause it is very cheap (one of the problems of our society), therefore it is possible that there are less purchases, which is not yet known if it is enough to have a change of habits towards traditional trade, ”he adds.

Así lo ha aplicado AliExpress

The entry into force of this measure has been waiting for months.Therefore, Aliexpress, as well as the rest of the known stores, had prepared the change for a long time.In the most popular Chinese trade on the Internet they already show their new conditions.

Aliexpress has opted for the strategy of maintaining its equal prices on the web, only when the purchase cart is reached.Therefore, the Chinese company has decided only to show the increase in the cost in the last step.When you are going to proceed, trade shows VAT when the total price breaks down, together with discounts and shipping costs.

Next to the VAT there is a question icon in which they themselves explain the change with the following message:

Interestsant: Die Grünen have given plagiatsjäger weber vor vor jahren sebst bezahlt, Damit er für sie arbeitet.Je ... https: // t.co/el56uqyloo

— Philip Plickert Wed Jun 30 18:15:14 +0000 2021

¿Qué normativa ha cambiado?

For years, the tax agencies of the different EU member countries have been working on tax equalization, being one of the main objectives to improve the regular of intra -community operations and the VAT of online transactions within the EU.Therefore, the Spanish Government has approved Royal Decree-Law 7/2021, based on the 2017/2455 and 2019/1995 directives, through which VAT taxation modifies in sales made to the final consumers of the EU.

The new regulations seek to tax the deliveries of online assets, in general, in the arrival state of the same, so that the consumer may not choose between different marketers depending on the type of VAT of the member state of exit of the exit ofThe goods.The main novelties introduced are the following:

1.The new regulations, in force since July 1, 2021, under the new concept of VADIB (intra -community of goods) and establishes that it will be taxed with the VAT of the country of the final consumer recipient of the merchandise of the merchandise.

2.A new limit of 10 is established.000 euros a year in transactions with any Member State.Therefore, companies that exceed this figure will have to tax their products with the VAT of the country of destination.Below this threshold, you can continue applying the tax rate of the company's place of origin.

3.The VAT collected from other EU countries will be contributed in a quarterly tax model (Model 368) in the Spanish Treasury under a single window system (OSS 'One Stop Shop') where these VAT from third EU countries collected will transfer themto the corresponding estates.

4.The distance sales thresholds between countries of the European Union cease to be in force, where the limit of Spain was 35.000 euros.

5.Said single window regime will also apply to sales of remote goods, when they have a value of up to 150 euros, they are not subject to special taxes and are sent from outside the EU.In these cases, suppliers must impact VAT of the country of destination and the importation will be exempt from VAT.

6.On the other hand, the applicable exemption on imports of goods of up to 22 euros disappears, so that these imports, when they do not get to the single window, must liquidate the VAT to the importation.