Intra-EU acquisitions of goods
In the treatment of intra-Community acquisitions of goods, two clearly differentiated types of operations must be distinguished:
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Intra-community acquisitions of goods made in the Peninsula and Balearic Islands by businessmen, who are going to pay VATSpanish as a general rule.
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Intra-community acquisitions of new means of transport made by individuals and businessmen without VAT number in the Peninsula and Balearic Islands, that are taxed by Spanish VAT as an exception to the general rule.