Self-employed and importing from China: what Spain's tax office requires

Importing from China as a self-employed worker: legal, but with duties and the tax office watching

Can a self-employed worker import from China to resell without setting up a limited company? The short answer is yes, but the fine print is a minefield. A registered professional can import goods for commercial purposes exactly like a limited company, as long as they declare the activity and pay duties and VAT. The problem is not the legal form, but everything surrounding the shipment: customs, inspections, export licences in the country of origin and the growing scrutiny of the Agencia Tributaria (Spain's tax agency). The discussion, which has been going on for years, makes it clear that most small importers operate in a grey zone that the tax office is starting to comb through.

Do you need an importer's licence or a limited company?

There is no generic import licence in Spain for operating as a self-employed worker. What you need is to be registered for an economic activity covering buying and selling, and to meet your tax obligations. A lawyer or a plumber who imports clothing to sell it will have to declare that commercial activity; if they don't, the tax office can demand explanations. The key lies in consistency between the tax registration and the goods being moved.

Responsibility falls on the importer. If the package arrives with an undervalued invoice or marked as a gift, the problem belongs to the recipient, not the sender. Customs can assess the real value and charge duties and VAT on that estimate. And if the contents are counterfeits, the matter escalates to incivil territory.

Duties, VAT and the myth of the gift parcel

VAT is a tax paid by the end consumer, but managed by the trader. It is incurred on purchase and passed on at sale; the difference is paid to the tax office. Duties, on the other hand, depend on the type of product and can reach up to 60% of the declared value, as noted in the discussion. That makes importing a ruinous business for certain categories.

The practice of marking shipments as gifts or with a value below the real one works for small parcels, but it doesn't scale. The greater the volume or weight, the more likely customs is to open it and assess the real value. An inspector who finds fifteen units of the same item understands it is for resale, not personal use. Samples with no commercial value don't cut it either, not even in a business context.

DDP and the fine print of international trade

The DDP incoterm (Delivered Duty Paid) allows the seller to cover all costs, including customs charges, up to the destination. It is an attractive option for beginners, but experts warn that not all suppliers accept it and that in certain countries, such as Brazil, it is banned for companies not established at destination. In China it is relatively common for a manufacturer to offer DDP, but the final price will be higher than FOB or CIF.

The repeated recommendation is to start with small volumes, use couriers that handle customs clearance, and accept that duty and VAT are always paid. The idea of shifting the burden to the Chinese supplier usually doesn't work: either they refuse, or they raise the price until it becomes unviable.

Tax office scrutiny and the risk of the informal economy

The Agencia Tributaria has stepped up controls on imports that don't match the declared activity. A self-employed worker importing consumer electronics and selling on online platforms without invoicing is in the crosshairs. New legislation on the informal economy allows customs, if it deems a parcel is not for personal use, to require the recipient to register before receiving it.

The antiestéticar of a formal notice is real. Small sellers operating on eBay or similar know that regularising their situation involves fixed costs that often eat up the margin. But the alternative —staying in the shadows— increasingly looks likely to end in an inspection.

Quality as a survival strategy

It's not all about price. The experience of those who have been importing for years suggests that selling poor-quality products generates returns, disputes and angry customers. Unbranded items or Chinese brands that comply with CE standards and pass a personal check have better prospects. Counterfeits, moreover, attract lawyers from major firms — a risk no small business can afford.

The business of importing from China to resell in Spain remains a route into entrepreneurship, but it requires accepting that the margin narrows with every duty, every inspection and every rise in logistics costs. The question is no longer whether it can be done, but whether it's worth it.

Is it worth formalising when the numbers barely add up, or does the future lie in finding suppliers in the EU or Turkey?