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Practical Handbook VAT 2021

D) Operations carried out in the territory

Intra-EU acquisitions of goods

  • General rule

    Intra-Community acquisitions of goods are considered to have been made on the Spanish mainland or the Balearic Islands when the place of arrival of the dispatch or transport to the purchaser is in this territory.

  • Special rule

    They will also be subject to VAT in Spain, if they have not been taxed in the Member State of arrival of the consignment or transport, when the purchaser is a businessman or professional or legal person and has communicated to the seller the VAT number allocated by the Spanish Administration.