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Practical Handbook VAT 2021

Intra-EU purchases of goods

In the treatment of intra-Community acquisitions of goods, two clearly distinct types of transactions must be distinguished:

  1. Intra-Community acquisitions of goods made on the Spanish mainland and the Balearic Islands by entrepreneurs, which will be taxed under VAT Spanish VAT as a general rule.

  2. Intra-Community acquisitions of new means of transport made by private individuals and entrepreneurs without VAT number in the Spanish mainland and Balearic Islands, which are taxed by the Spanish VAT as an exception to the general rule.