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Practical VAT manual 2023.

Intra-EU acquisitions of goods

In the treatment of intra-Community acquisitions of goods, two clearly differentiated types of operations must be distinguished:

  1. Intra-Community acquisitions of goods made in the Peninsula and Balearic Islands by businessmen, that will pay taxes on the IVAABBR Spanish as a general rule.

  2. Intra-community acquisitions of new means of transport made by individuals and businessmen without VAT NIF in the Peninsula and Balearic Islands, that are taxed by Spanish VAT as an exception to the general rule.