Deliveries of goods and provision of services by companies and professionals

The supplies of goods and services for which the following requirements are met simultaneously are taxed by VAT :

Whether it is a delivery of goods or a provision of services for a fee. Certain self-consumption operations of goods or services that are carried out without compensation are considered to be deliveries of goods or services for consideration.
That it is carried out by a businessman or professional.
That it is carried out in the development of a business or professional activity.
That the operation is carried out within the spatial scope of application of the tax.
That the operation does not appear among the non-taxable assumptions provided for in the Law, that is, that it is not a non-taxable operation.
That the operation does not appear among the exemption assumptions provided for in the Law, that is, that it is not an exempt operation.

Each of these requirements is studied in detail below.

However, due to the particularities of their taxation, the following operations are analyzed in a separate section of this chapter:

Intra-Community deliveries and acquisitions of goods carried out within the framework of consignment sale agreements .
distance sales , intra-community and imported goods.

With regard to distance sales , it is worth highlighting the modifications introduced with effect from 1 July 2021 by article 10 of Royal Decree-Law 7/2021, of 27 April, and Royal Decree 424/2021, of 15 June, in the taxation of deliveries of goods, generally contracted via the Internet, to final consumers made by suppliers established outside the European Union or in Member States other than that of consumption.

The main modifications introduced as of July 1, 2021 are the following:

The modification of the community regime for distance sales through the creation of a new category of delivery of goods: intra-community distance sales. The new regime involves taxation at destination of intra-Community sales to individuals, except those made by micro-enterprises established in a single Member State that occasionally make intra-Community sales to individuals in other Member States, which will be taxed in the Member State of establishment until reaching the limit of 10,000 euros (VAT excluded) and in the Member State of consumption once the previous limit has been exceeded, with the possibility of opting for taxation at destination without having exceeded the limit.
The implementation of a special regime of a similar nature to the Community distance sales regime for the sales of goods imported from third countries or territories, which incorporates an exemption on the importation of those goods for which the taxable person is covered by the new import regime that is created.
The VAT exemption on imports for goods of low value is eliminated.
The involvement of digital platforms in the collection of VAT accrued on certain distance sales of imported goods and sales located within the Community. To this end, the necessary modifications are introduced to consider them as taxable persons in certain operations in which they intervene, in which it will be considered that they receive the goods from the supplier and deliver them to the final consumer. In order to avoid double taxation, the supplier's delivery to the platform will be exempt and will give the right to deduct.
The unification of the ## limit determining the taxation at destination of intra-Community distance sales and telecommunications, radio or television broadcasting services and provided electronically carried out or provided by micro-enterprises established in a single Member State.

The above modifications are completed with the extension, with effect from 1 July 2021, of the one-stop shop regimes, by replacing the special regimes applicable to telecommunications, broadcasting or television services and those provided electronically, with the following:

The external regime of the Union, applicable to services provided by entrepreneurs or professionals not established in the Community to recipients who do not have the status of entrepreneurs or professionals acting as such.
The Union regime, applicable to services provided by entrepreneurs or professionals established in the Community but not in the Member State of consumption, to recipients who are not entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and to internal supplies of goods made under the conditions provided for in Article 8a. b) of the VAT Law.
The import regime, applicable to distance sales of goods imported from third countries or territories.

As a result of the above changes, the "Mini One-Stop Shop" is now called “Single Window” or “One-Stop Shop” (OSS) and the “ Import One-Stop Shop” (IOSS), being included in the one-stop shop from 1 July 2021, In addition to telecommunications, radio or television broadcasting services and those provided electronically to end consumers, following operations:

Intra-Community distance sales of goods.
Distance sales of imported goods.
All services provided to end consumers by entrepreneurs or professionals not established in the Community.
All services provided to final consumers by entrepreneurs or professionals established in the Community but not in the Member State of consumption.
Deliveries of goods located within the Community whose taxable subject is an electronic interface in accordance with the provisions of 8.bis.b) of the VAT Law.

The new regimes are completed with the introduction of a special modality for the declaration and payment of imports made by those entrepreneurs or professionals who , fulfilling certain requirements and having the right to benefit from the import regime, do not benefit from it.