Intra-EU acquisitions and imports
1. Intra-community acquisitions of goods or services
The taxpayer will be the person who carries them out, that is, the purchaser of the goods or services.
Those who carry out the imports will be liable for the tax.
The following will be considered importers, provided that the requirements of customs legislation are met:
The recipients of the imported goods.
Travelers, for the goods they carry when entering the territory.
The owners of the assets, in cases not contemplated in the previous numbers.
The purchasers or, where applicable, the owners, lessees or charterers of the goods, when dealing with operations assimilated to imports of goods.
On the other hand, in the case of imports referred to in article 27.12 of the LIVA, if the importer acts through a fiscal representative, the latter is obliged to comply with the material and formal obligations derived from said imports.