Online store software
WooCommerce, PrestaShop, osCommerce, Shopify, Magento and Adobe Commerce.
Ecommerce profile · Fiscaliza MAS
Tax Advice for Online Stores and Ecommerce in Spain
We manage tax and accounting for ecommerce businesses with their own online store or a presence on marketplaces. We check sales, VAT, payments, fees, refunds, expenses and stock so that the tax treatment reflects how the business actually operates.
We do not work with dropshipping businesses. This service is intended for stores with owned or managed stock and a conventional ecommerce operation.
Stores, platforms and marketplaces we handle
We work from the invoices, statements and reports exported by each system.
Marketplaces
Amazon, Etsy, eBay, Miravia and other digital marketplaces that provide downloadable settlements.
Payments and operations
Stripe, PayPal, Redsys, bank transfers, refunds, cash on delivery and bank reconciliation.
We do not require a specific platform or claim to have automatic integrations: we review the exported documents and tell you which reports we need.
How tax works for an online retail business in Spain
Selling online is a sales channel. The applicable regime depends on the owner, activity, products, customers and sales territories.
| Area | What we analyse | Possible treatment |
|---|---|---|
| Personal income tax | Tax heading, activity, turnover and compatibility | Simplified direct assessment, normal direct assessment or objective assessment when all requirements are met |
| VAT | Owner, product, supplier and proportion of sales to consumers | Standard VAT regime, equivalence surcharge or another applicable regime |
| EU sales | Customer's country, B2B/B2C status and distance-sales turnover | Spanish VAT, destination rules and, where applicable, the OSS One Stop Shop |
| Marketplaces | Gross sales, fees, advertising, refunds and payments | Separate recording of income, expenses, taxes and the net settlement |
| Stock | Purchases, opening and closing stock, losses and returns | Control of cost of sales and taxable profit |
Modules or simplified direct assessment
The regime is not chosen simply because a business sells online. We check the tax heading, current order, thresholds, exclusions and compatibility with other activities.
| Aspect | Objective assessment (modules) | Simplified direct assessment |
|---|---|---|
| Eligibility | Only for listed activities when the current requirements are met | For business activities that meet its requirements and are not under normal direct assessment |
| Calculation | Using the indicators, indices or modules defined for the activity | Income less deductible expenses, subject to the regime's specific rules |
| Key data | Activity, indicators, turnover, purchases and exclusion grounds | Sales, purchases, stock, fees, expenses and depreciation |
| Fiscaliza checks | Whether the tax heading is included, thresholds, opt-outs and incompatibilities | Documents, business use, deductibility and accounting reconciliation |
If the store operates through a company, its profit is subject to Spanish corporate income tax rather than these personal income tax assessment methods.
Standard VAT regime and equivalence surcharge
Standard VAT regime
- The relevant VAT is charged on sales
- Input VAT is deducted when the requirements are met
- The applicable self-assessments and annual summaries are filed
- Special rules for sales outside Spain are reviewed
Equivalence surcharge
- It may apply to certain individual retailers
- The supplier charges VAT and the surcharge on qualifying purchases
- It does not apply to every product or every business owner
- Intra-Community transactions, imports and other cases require a specific review
Reference source: Spanish Tax Agency: special equivalence surcharge regime.
What we check for your ecommerce business
We do not record only the bank deposit: we reconstruct and reconcile the complete transaction.
Sales and tax
- Sales by website, marketplace, country and customer type
- Invoices, VAT rates and Spanish registration obligations
- Discounts, coupons, shipping costs and refunds
Payments and fees
- Settlements from Amazon, Etsy, eBay and other channels
- Stripe, PayPal, Redsys and bank transactions
- Fees, advertising, withholding taxes and adjustments
Purchases and stock
- Supplier and goods invoices
- Opening and closing stock
- Cost of sales, losses and returned stock
Applied experience: we have more than 20 years' experience advising self-employed people and small businesses in Spain. We review the complete process and document the approach used for each regime.
Why Fiscaliza MAS is the right plan
A multi-layered operation
A store may combine its own website, marketplaces, payment gateways, Spanish and European sales, fees, refunds and stock. Fiscaliza MAS covers this additional control.
- Spanish tax registration and tax-heading review
- Personal income tax and VAT under the applicable regime
- Channel and settlement reconciliation
- Periodic and annual tax returns
- Unlimited enquiries
Fiscaliza MAS
EUR 60.90/month + VAT
Recommended plan for ecommerce businesses, retailers using several channels and activities with tax regimes that require separate controls.
View Fiscaliza MASFrequently asked questions about ecommerce tax advice in Spain
Which Fiscaliza plan is suitable for an online store?
Online stores and ecommerce businesses require Fiscaliza MAS, from EUR 60.90 per month plus VAT. The plan covers the greater complexity of sales, payments, fees, refunds, different channels and Spanish tax regimes.
Do you work with dropshipping stores?
No. Fiscaliza.es does not provide services to dropshipping businesses. This profile is intended for stores selling products with owned or managed stock through a conventional ecommerce operation.
Do you handle WooCommerce, PrestaShop, osCommerce or Shopify?
Yes. We can work with documents and reports exported from WooCommerce, PrestaShop, osCommerce and Shopify. We check that sales, taxes, refunds, discounts, shipping costs and payments agree with the accounting records.
Do you handle sales through Amazon, Etsy, eBay or Miravia?
Yes. We review settlements from marketplaces such as Amazon, Etsy, eBay and Miravia, separating gross sales, VAT, fees, advertising, refunds and the net amount paid. A marketplace settlement does not replace an invoice or the accounting record for the transactions.
Can an online store use Spain's modules regime?
This may be possible only when the activity and tax heading are included in the current objective assessment order, the thresholds are not exceeded, and no exclusion or incompatibility applies. Selling online does not, by itself, allow a business to choose the modules regime. We review each case before confirming the regime.
How is an online store taxed under Spain's simplified direct assessment regime?
Under simplified direct assessment, taxable profit is calculated from income less tax-deductible expenses, subject to the regime's specific rules. We track purchases, stock, fees, transport, advertising, software, refunds and other documented expenses connected with the business.
Does Spain's equivalence surcharge apply to online retail?
It may apply to certain individual retailers or eligible entities that sell goods without transforming them, mainly to final consumers, except for excluded products and circumstances. It does not depend on using a website or marketplace: we check the owner, products, suppliers and customer type.
What do you check each quarter for an ecommerce business?
We check sales by channel and territory, invoices, VAT, payments, payment gateways, marketplace settlements, fees, refunds, discounts, shipping costs, purchases, stock and bank transactions. We also verify that Spanish registration obligations and tax returns match the actual operation.