E) Non-subject operations

1. Intra-EU acquisitions of goods

The following intra-community acquisitions of goods made in the territory of application of Spanish VAT will not be subject to and therefore should not be declared:

1. Those in which the transferring businessman or professional benefits from the tax exemption regime in the Member State from which the transport begins.

   In the Spanish legislation that regulates VAT , no franchise regime is contemplated.

2. Those in which the corresponding delivery in the Member State of origin has been taxed subject to the rules of the special regime for used goods, art objects, antiques and collectibles in the Member State of initiation of transport.

3. Those that correspond to the deliveries of goods that must be installed or assembled.

4. Those that correspond to intra-community distance sales provided for in article 68.Three.a) of LIVA .

5. Those that correspond to the deliveries of goods subject to Special Taxes referred to in article 68. Five of the LIVA .

6. Exempt deliveries in the Member State of origin because they are operations assimilated to exports relating to ships, aircraft and diplomatic and international relations and NATO .

7. Those that correspond to gas deliveries through a natural gas network located in the territory of the Community or any network connected to said network, electricity deliveries or heat or cold deliveries through the networks. of heating or cooling that are understood to be carried out in the territory of application of the tax in accordance with article 68.Six of the LIVA .

8. Nor will intra-community acquisitions of goods made by:

   1. Taxpayers under the special regime for agriculture, livestock and fishing, with respect to goods destined for the development of the activity subject to this regime.

   2. Taxpayers that only carry out transactions that are not eligible for full or partial tax deductions.

   3. Legal entities that do not act as businessmen or professionals.

   The non-subjection will only apply with respect to intra-Community acquisitions of goods, made by the indicated persons, when the total amount of the acquisitions of goods from the other Member States, excluding the tax accrued in said States, has not reached in the year preceding natural 10,000 euros. The non-subsidy will be applied in the current calendar year until the aforementioned amount is reached.

   However, the following intra-community acquisitions carried out by the persons and entities referred to in letters a), b) and c) mentioned above in this same point will be subject in any case:

   • Intra-community acquisitions of new means of transport.

   • Intra-community acquisitions of goods subject to special taxes.

2. Imports

When the good is placed in a free zone, free warehouse and other warehouses or is linked to customs or fiscal regimes, except for the warehouse regime other than customs, the importation will only occur when the good leaves said areas or abandons the aforementioned regimes. and provided that the good is not subject to export or exempt intra-community delivery.