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Practical manual for VAT 2022.

Intra-EU acquisitions of goods

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

  1. Intra-Community acquisitions of goods carried out in the Iberian Peninsula and Balearic Islands by entrepreneurs, who will be taxed for Spanish VAT as a general rule.

  2. Intra-Community acquisitions of new means of transport carried out by individuals and entrepreneurs without NIF-VAT in the Balearic Islands and mainland Spain, which are taxed under the Spanish VAT as an exception to the general rule.