Practical example

Transactions carried out by Spanish taxable person ES000000000 during May 2021:

• Purchase of two lots of goods from the Dutch businessman NL123456789100, one on 12 May for 3,455.25 euros and the other on 15 May for 2,841.91 euros.

• He delivered machines to the Portuguese businessman PT123456789, valued at 3,344.55 euros.

It makes a purchase from the Greek taxable person EL999999999 for EUR 10 533.01, the goods being made available in Portugal, where the Spanish taxable person subsequently makes a supply of the same goods to the taxable person PT123456789 for EUR 10 609.31 referred to in the previous indent, all by virtue of a triangular transaction:

• An expert appraisal is carried out for a Portuguese businessman PT123456789 for the amount of 5,000 euros.

  Transactions carried out by Spanish taxable person ES000000000 during the month of September 2021.

• The 1st transaction of 3,455.25 euros with the Dutch businessman NL123456789100 is rescinded, the products are returned and the amount refunded.