4. Deliveries of goods dispatched or transported from MS ID Spain

For each Member State of consumption to which the goods whose dispatch or transport has begun in Spain arrive, the following information must be filled in:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.

These deliveries are declared regardless of whether or not the declarant has a permanent establishment in the Member State of arrival of the goods. That is, if the declarant makes deliveries of goods shipped or transported from Spain to other consumer Member States in which they have a permanent establishment, they must also be included in this section.

Furthermore, if the declarant is an electronic interface that is considered a taxable person for the supplies because the seller of the goods is not established in the Community, national supplies of goods, that is, those whose Member State of consumption is Spain (transport begins and ends in Spain).