E) Non-subject operations
1.Intra-EU purchases of goods
The following intra-EU acquisitions of goods made in the territory where the Spanish VAT applies are not subject to VAT and therefore do not have to be declared:
Purchases made from a business person or professional who is exempt from taxation in the Member State from which the transport begins.
The Spanish legislation regulating the VATdoes not provide for any exemption scheme.
Purchases where the corresponding shipment in the Member State of origin has been taxed under the rules of the special system for second-hand goods, works of art, antiques and collectors' items in the Member State in which the transport began.
Purchases corresponding to shipments of goods to be installed or assembled.
Purchases corresponding to the intra-EU distance sales provided for in Article 68.Three.a) of the LIVA.
Purchases corresponding to the shipment of goods subject to the excise taxes referred to in Article 68.Five of the LIVA.
Shipments exempt in the Member State of origin on the grounds that they are deemed to be commissioned transactions of exports to do with ships, aircraft and diplomatic and international relations and NATO.
Those corresponding to the supply of gas through a natural gas network situated within the territory of the Community or any network connected to such a network, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks which are deemed to take place within the territory of application of the tax in accordance with Article 68(Six) of LIVA.
Also exempt, unless their non-subject status is relinquished, are intra-EU acquisitions of goods made by:
Taxable persons covered by the special scheme for agriculture, livestock farming and fisheries, in respect of goods intended for the pursuit of the activity subject to that scheme.
Taxable persons who carry out only transactions which do not give rise to the right to deduct all or part of the tax.
Legal persons who do not act as business persons or professionals.
The non-taxation shall apply only to intra-EU acquisitions of goods made by the persons referred to above where the total value of the acquisitions of goods from other Member States, excluding tax due in those States, did not reach EUR 10 000 in the preceding calendar year.The non-taxation shall apply in the current calendar year until the above-mentioned amount is reached.
However, the following intra-EU acquisitions made by the persons and entities referred to in points (a), (b) and (c) above shall be subject to VAT:
Intra-EU acquisitions of new vehicles
Intra-EU acquisitions of goods subject to excise taxes.
Where the goods are placed in free areas, free warehouses and other warehouses or are placed under customs or fiscal procedure other than the non-customs warehousing procedure, importation shall only take place when the goods leave these areas or are no longer subject to the abovementioned procedures, and provided that the goods are not the subject of an export or of an exempt intra-EU shipment.