Under certain conditions, sales of goods shipped or transported from any European Union Member State to Spain (TAT: Mainland Spain and the Balearic Islands), are subject to Spanish VAT as internal shipments.
The conditions are as follows:
- The shipping or transport of the goods must be carried out by the seller or on their behalf.
- The purchasers must be individuals, corporate persons or companies that do not carry out business or professional activities (foundations, non-profit associations), business owners that apply the special agricultural regime or who are not eligible to deduct VAT payments borne due to carrying out operations that are exclusively exempt.
- The goods delivered cannot be any of the following: new means of transport, goods to be installed or assembled and goods whose delivery has been taxed in accordance with the Special regime for used goods, objects of arts, antiques and collectors' items in the Member State of origin of the shipment or transport.
- The total amount, excluding VAT, of deliveries made by the business owner or professional from another Member State to Spain (TAT), following the above requirements, must have exceeded 35,000 euros during the previous calendar year or the current year. Even when the aforementioned limit has not been exceeded, when business owners have opted to pay tax in Spain in the Member State of origin of the shipment or transport.
Employers who engage in distance selling subject to VAT in Spain must file self-assessments for the tax (Form 303) and be identified in Spain with a NIF or Tax ID Number requested through Form 036 (boxes 101, 102, 110, 111, 900 and the following of page 7).
You can confirm distance sales subject to Spanish VAT through the "Locator":
Goods delivery locator