Goods deliveries

The following deliveries of goods, among others, are considered to have been made in the territory of application of the tax:

Deliveries of goods without transportation. When there is no expedition or transportation and the goods are made available to the purchaser in the territory of application of the Tax.

Example:

Spanish company that sells products to an unestablished French company, delivering them directly to the French company's customers in Spain.

Deliveries of goods from the Spanish company to the French company are subject to Spanish VAT because the goods have been made available to the purchaser in the territorial scope of application of the tax.
Deliveries of goods with transport (except intra-community distance sales or distance sales of imported goods):
1. General rule
  
  When, if there is an expedition or transport, it begins in the Peninsula or the Balearic Islands.
  
  Example:
  
  Spanish company that sells products to an unestablished French company, delivering them directly to the French company's customers in France.
  
  Deliveries of goods from the Spanish company to the French company are subject to Spanish VAT because transport began in the Peninsula or the Balearic Islands (without prejudice to the possible exemption for the goods being destined for another Member State of the European Union).
2. Special rules
  - When the place of initiation of the dispatch or transport of the goods to be imported is located in a third country, the deliveries of the same made by the importer and, where appropriate, by successive purchasers will be understood to have been made in the territory of application of the Tax.
  - In the case of goods subject to successive deliveries, sent or transported to another Member State directly from the first supplier to the final purchaser of the chain, the dispatch or transport will be understood to be linked only to the delivery of goods carried out in favor of the intermediary.
  However, the expedition or transport will be understood to be linked only to the delivery made by the intermediary when it has communicated to its supplier a tax identification number for the purposes of Value Added Tax provided by the Kingdom of Spain.
  An intermediary will be understood as a businessman or professional other than the first supplier, who dispatches or transports the goods directly, or through a third party in their name and on their behalf.
When the goods are subject to installation or assembly, provided that the installation or assembly meets the following requirements:
1. Be prior to placing the assets at the disposal of the purchaser.
2. It is completed in the Peninsula or the Balearic Islands.
3. Involves immobilization of assets.
Example:

The delivery by a French company to a Spanish company of equipment that must be installed in the territory of application of the tax before being made available, and that said installation implies the immobilization of the industrial equipment.

This delivery of goods will be subject to Spanish VAT regardless of the cost of the installation.
When it comes to real estate that resides in the territory.

Example:

The sale of an apartment located in the Canary Islands owned by a company established in Madrid to another company also established in Madrid is not subject to the Tax.
Deliveries of goods to passengers that are carried out on board a ship, a plane or a train, in the course of the part of a transport carried out within the European Union, when the place of beginning is in the territory of application of the tax and the place of arrival in another point of the Community.

Example:

Deliveries of goods made by plane on the Madrid-Paris route are subject to Spanish VAT when the transport begins in Madrid, and are not subject to the tax when it begins in Paris.
Intra-community distance sales originating in other member states.

Intra-Community distance sales originating in another member state will be understood to be carried out in the territory of application of the Tax when said territory is the place of arrival of the shipment or transport to the customer.

However, the general rule above:
1. Intra-Community distance sales originating in another member state and destined for the territory of application of the Tax will not be deemed to have been carried out in said territory when the following requirements are simultaneously met:
  - That they are carried out by an entrepreneur or professional acting as such established only in another Member State because they have the headquarters of their economic activity or their only permanent establishment or establishments in the Community.
  - That the limit provided for in article 73 of LIVA has not been exceeded nor has the destination tax option provided for in said article been exercised.
2. Intra-Community distance sales, originating in another member state and destined for the territory of application of the Tax, whose object is goods subject to excise taxes and whose recipients are persons whose intra-Community acquisitions of goods are not subject to them under Article 14 of the LIVA, will be understood in any case to be carried out in the territory of application of the Tax.
3. Intra-Community distance sales, originating in another member state and destined for the territory of application of the Tax, which have been taxed in the member state of origin under the special regime for used goods, will be subject to tax in the member state of origin.
Intra-community distance sales originating in the territory of application of the Tax.

Intra-Community distance sales originating in the territory of application of the Tax will be deemed to have been carried out in this territory when the following requirements are simultaneously met:
1. That are carried out by a businessman or professional established only in the territory of application of the Tax.
2. That the limit provided for in article 73 of the LIVA has not been exceeded, nor has the option of taxation at destination provided for in said article been exercised.
Nevertheless:
1. Intra-Community distance sales originating in the territory of application of the Tax that have as their object goods subject to special tax and whose recipients are persons or entities whose intra-Community acquisitions of goods are not subject to application in the member state of destination of the equivalent provision. to article 14 of the LIVA, will not be understood in any case to be carried out in the territory of application of the Tax.
2. Intra-Community distance sales originating in the territory of application of the Tax and which are taxed in accordance with the special regime for used goods, will in all cases be understood to have been carried out in said territory.
Distance sales of imported goods.

Depending on the importing member state, distance sales of imported goods will be located in the territory of application of the tax:
1. If the import occurs in another Member State, when the territory of application of the tax is the place of arrival of the shipment or transport.
2. If the import occurs in the territory of application of the Tax, when the Value Added Tax of said sales is declared through the special regime of Title IX, Chapter XI, Section 4 of the LIVA. (Import Regime).
Member State of import should be understood as the Member State in which the taxable event of importation occurred for VAT purposes.
Deliveries through gas and electricity distribution systems or deliveries of heat or cold through heating or cooling networks, in the following cases:
1. Those made to a reseller businessman, when he has the headquarters of his activity, a permanent establishment or, failing that, the domicile in the aforementioned territory, and their destination is said headquarters, permanent establishment or domicile.
2. Any other, when the purchaser carries out the actual use or consumption of said goods in the territory of application of the tax. It is understood that such use or consumption occurs in the aforementioned territory when the meter with which it is quantified is located in said territory.