E) Non-subject operations

1. Intra-EU acquisitions of goods

The following intra-community acquisitions of goods made in the territory of application of Spanish VAT will not be subject to and therefore should not be declared:

1. Those in which the transmitting business or professional benefits from the tax exemption regime in the Member State from which the transport begins.

   In the Spanish legislation that regulates VAT, no franchise regime is contemplated.

2. Those in which the corresponding delivery in the Member State of origin has been taxed in accordance with the rules of the special regime for used goods, works of art, antiques and collector's items in the Member State in which the transport began.

3. Those that correspond to the delivery of goods that are to be installed or assembled.

4. Those that correspond to intra-community distance sales provided for in article 68.Three.a) of the LIVA .

5. Those that correspond to the deliveries of goods subject to Special Taxes referred to in article 68. Five from LIVA.

6. Exempt deliveries in the Member State of origin because they are operations assimilated to exports relating to ships, aircraft and diplomatic and international relations and NATO .

7. Those that correspond to gas deliveries through a natural gas network located in the territory of the Community or any network connected to said network, electricity deliveries or heat or cold deliveries through heating or cooling networks that are understood to be carried out in the territory of application of the tax in accordance with article 68.Six of the LIVA.

8. Intra-Community acquisitions of goods made by:

   1. Taxpayers under the special regime for agriculture, livestock and fishing, with respect to goods destined for the development of the activity subject to this regime.

   2. Taxpayers that only carry out transactions that are not eligible for full or partial tax deductions.

   3. Legal entities that do not act as entrepreneurs or professionals.

   Non-taxation will only apply to intra-Community acquisitions of goods made by the persons indicated, when the total amount of the acquisitions of goods from other Member States, excluding the tax accrued in said States, has not reached 10,000 euros in the preceding calendar year. The exemption from tax will apply in the current calendar year until the aforementioned amount is reached.

   However, the following intra-Community acquisitions made by the persons and entities referred to in letters a), b) and c) mentioned above in this same point will be subject in all cases:

   • Intra-Community acquisitions of new means of transport.

   • Intra-Community acquisitions of goods subject to special taxes.

2. Imports

When the goods are placed in a free zone, free warehouse or other warehouses or are linked to customs or tax regimes, except for the non-customs warehouse regime, importation will only take place when the goods leave said areas or abandon said regimes and provided that the goods are not subject to an exempt intra-Community export or delivery.