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Practical Handbook VAT 2022

D) Operations carried out in the territory

Para que una operación esté sujeta al IVA español es necesario que la operación sea realizada en el ámbito espacial de aplicación del impuesto, es decir, la Península o Islas Baleares.

The Tax Agency's E-Office has incorporated a help service called "Localizador" through which you can consult:where a service or a supply of goods is located, whether the transaction is subject to VAT and, if so, exempt, who has to declare the VAT due and whether or not VAT should 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)