Operations similar to intra-EU acquisitions of goods for valuable consideration

The following operations are considered as such:

1. The shipment of goods without transfer (i.e. when the transferor and the purchaser are the same person) from another Member State to the territory of application of the tax.

   The operations excluded from the concept of transfer of goods as an operation similar to delivery of goods are excepted.

   Example:

   A French businessman sends goods from France to a warehouse he owns located on the Peninsula or the Balearic Islands for subsequent distribution in Spain. The operation is considered an intra-Community acquisition.

2. The involvement carried out by the forces of a State party to the North Atlantic Treaty or of any Member State of the EU (in the latter case since July 1, 2022) for its use or of the civil element, of goods not acquired under the normal conditions of taxation in the Community, when their importation cannot benefit from the exemption provided for in article 62 of the VAT Law .

3. Any acquisition resulting from a transaction that, if carried out within the country by a businessman or professional, would be classified as a supply of goods for tax purposes.

   Example:

   • The sale of goods made by a French businessman to a Spanish businessman with a suspensive condition when the goods are sent to Spain is considered a transaction similar to intra-community acquisition of goods.

   • In Spain, the acquisition of goods by a Spanish commission agent under a sales commission contract from a French client is subject to tax in the case of self-employed mediation in a sale of goods transaction involving transport from France to Spain.