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VAT practical manual 2022.

Intra-EU acquisitions of goods

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

  1. Intra-community acquisitions of goods made in the Peninsula and Balearic Islands by businessmen, who are going to pay VAT Spanish as a general rule.

  2. Intra-community acquisitions of new means of transport made by individuals and businessmen without VAT NIF in the Peninsula and Balearic Islands, that are taxed by Spanish VAT as an exception to the general rule.