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Practical Handbook VAT 2022

Intra-EU purchases of goods

In the treatment of intra-Community acquisitions of goods, two clearly distinct types of transactions must be distinguished:

  1. Intra-Community acquisitions of goods made on the Peninsula and Balearic Islands by entrepreneurs, which will be taxed under VAT Spanish VAT as a general rule.

  2. Intra-Community acquisitions of new means of transport made by individuals and entrepreneurs without VAT number on the Peninsula and Balearic Islands, which are subject to Spanish VAT as an exception to the general rule.