Intra-EU acquisitions

The tax base of intra-community acquisitions of goods will be determined in accordance with the provisions for the deliveries of goods and provision of services.

In operations assimilated by transfer of goods, will be determined in accordance with the provisions for self-consumption of goods.

In the case of acquisitions taxed by Spanish VAT because the recipient communicates a Spanish VAT NIF and they have not been taxed in the Member State of arrival , the tax base will be that corresponding to intra-Community acquisitions that have not been taxed in the Member State of arrival of the transport of the goods.