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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 the Balearic Islands by businessmen, that they are going to pay taxes for VAT Spanish as a general rule.

  2. Intra-community acquisitions of new means of transport made by individuals and businesses without a VAT number in the Peninsula and the Balearic Islands, who pay taxes for it VAT Spanish as an exception to the general rule.