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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 businesses, that will pay taxes on the IVAABBR Spanish as a general rule.

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