Intra-community Operations:

Deliveries of goods shipped or transported by the seller, by the buyer or by a third party on behalf of either of the previous, in Spain (TAT: Mainland Spain and the Balearic Islands), are subject to VAT in Spain as intra-community acquisitions of goods (ICA) subject, when the buyer is:

  • Business owners or professionals
  • Corporate persons that do not act as business owners or professionals (foundations, non-profit associations, public bodies), when the total amount of these transactions carried out in the previous or current calendar year is 10,000 euros, or they opt to pay tax in Spain
  • An individual, if a new means of transport is purchased

Not included in these intra-Community purchases are those delivered by business owners or professionals who benefit from the tax-free regime of the Tax in the Member State where the shipment or transport of the goods originates. Nor when the Special regime for used goods, objects of arts, antiques and collectors' items is applied and is considered distance selling or goods for installation and assembly.

ICAs carried out by individuals or companies stated below are not included:

  • Business owners under the special agricultural regime
  • Business owners or professionals that carry out exclusively exempt transactions that do not give rise to a deduction.
  • Corporate persons that do not act as business persons or professionals.

The above-mentioned non-taxable will only be applied when the total amount of the purchases carried out during the previous calendar year or current year does not reach 10,000 euros, unless they opt to pay taxes in Spain.

Likewise, transfers made by a business owner of the company's tangible assets from another Member State with destination in Spain (TAT), are also subject to VAT in Spain as ICAs, with certain exceptions.

Also subject to VAT in Spain are Intra-community acquisitions of services located in the TAT, provided by business owners or professionals, whose headquarters of economic activity or permanent establishment from where the services are provided, or their domicile or usual residence, is located in a Member State other than Spain. The VAT of the transaction must be paid by the acquiring business owner or professional established in the TAT, by application of the reverse charge rule.

In the event of intra-Community acquisitions of goods or services in the TAT, a Spanish NIF-VAT number must be applied for through the filing of Form 036.

It will be requested by the interested party via registration in the “Register of Intracommunity Operators” (ROI), completing form 036, “Census Statement of Registration, Modification or Cancellation in the Census of Entrepreneurs, Professionals and Withholders” as follows:

  • By marking box 582
  • Stating the date planned for the first operation in box 584.

Assignation of the NIF-VAT number means that the operator will appear in the VIES census (System of Exchange of Information on VAT).

If theTax Agency has not replied within three months, the assignment of the requested number will be considered as denied.

To check the VIES census, in the Tax Agency website. click here.

The NIF-VAT Code will match the Spanish NIF, with the addition of the prefix "ES".If you do not have a Spanish NIF, see how to obtain one:

Identification of non-established businesses

You can confirm intra-Community distance sales subject to Spanish VAT through the "Locator":

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