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VAT practical manual 2021.

Intra-EU acquisitions of goods

In the treatment of intra-community acquisitions of goods, two clearly differentiated types of operations must be distinguished:

  1. Intra-community acquisitions of goods made in the Peninsula and Balearic Islands by businessmen, who will be taxed by Spanish VAT as a general rule.

  2. Intra-community acquisitions of new means of transport made by individuals and businessmen without VAT NIF in the Peninsula and Balearic Islands, who are taxed by Spanish VAT exception to the general rule.