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VAT practical manual 2022.

D) Operations carried out in the territory

For an operation to be subject to Spanish VAT it is necessary that the operation be carried out in the spatial scope of application of the tax, that is, the Peninsula or the Balearic Islands.

A help service called " Locator " has been incorporated into the Tax Agency's electronic headquarters, through which you can consult: where a service or a supply of goods is located, whether the transaction is subject to VAT and, if exempt, who must declare the VAT due and whether or not VAT must be charged on the invoice.

  1. Goods deliveries
  2. Provisions of services
  3. Joint limit for intra-EU remote sales and electronically supplied telecommunications, radio and television broadcasting and telecommunications services (Art. 73 LIVA)