Intra-EU acquisitions of new means of transport by private individuals and companies without a VAT registration number
This includes intra-Community acquisitions of new means of transport made by the following persons:
Individuals natural persons.
Legal persons who do not act as entrepreneurs or professionals and who do not have a VAT number.
Entrepreneurs who are taxed under the special regime for agriculture, livestock and fishing and who do not have a VAT number.
Entrepreneurs who exclusively carry out transactions exempt from VAT and who do not generate the right to deduct input VAT, without VAT registration number.
When the persons mentioned in the four previous indents make acquisitions of goods in other Member States of the European Union other than Spain, the taxation for VAT is located in the State of origin and they are not subject to Spanish VAT for the concept of "intra-Community acquisition of goods". This is true except for purchases of new means of transport;in this case, the supply is exempt from VAT in the State of origin and the intra-Community acquisition is taxed in Spain.
They are considered as means of transport:
Motor-driven land vehicles with a cylinder capacity exceeding 48 cm3 or with a power exceeding 7.2 kW.
Vessels whose maximum length exceeds 7.5 metres, with the exception of those covered by the exemption provided for in the field of operations treated as exports.
Aircraft whose total take-off weight exceeds 1,550 kilograms, with the exception of those covered by the exemption provided for in the field of operations treated as exports.
They are considered new when any of the following circumstances apply:
They are delivered no later than three months after the date on which they are first placed in service or, in the case of power-driven land vehicles, no later than six months after that date.
Land vehicles have not travelled more than 6,000 km, vessels have not sailed more than 100 hours and aircraft have not flown more than 40 hours.
The purchase of a new means of transport acquired in a European Union country other than Spain is always subject to VAT in Spain when the means of transport is dispatched to the Peninsula or the Balearic Islands, regardless of the conditions of the transferor and the purchaser.