The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Skip to main content
Practical Handbook VAT 2022

Intra-EU acquisitions and imports of goods

  1. A) General concepts
  2. B) Concept of intra-EU acquisitions
  3. C) Concept of imports of goods
  4. D) Operations carried out in the territory
  5. E) Non-subject operations
  6. F) Exempt operations