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Practical guide for completing census form 036

Box 138. Special regimes for intra-community trade [Model 036]

Intra-Community distance sales of goods and telecommunications, radio broadcasting, television and electronic services

  1. Those provided to individuals from other Member States referred to in box 138 are those in articles 68.Three a), 68.Five and 70.One.4a) of the LIVA . See section “ Special intra-Community trade regimes ” of this guide.
  2. Those provided to individuals of other Member States referred to in box 138 are those of articles 68.Three b), 68.Four and 70.One.8 of the LIVA. See section Special intra-Community trade regimes of this guide.

This box will be filled in when the limit of 10,000 euros is exceeded or not reached for individuals from or in other countries of the European Union, which means that taxes must be paid in them or not for these operations. Likewise, it will be marked in order to be able to record the option for taxation at destination on page 7, section 11 A) of form 036.

Article 14 of the VAT Law

Article 14 of the VAT Law (see section “ Special regime for persons under special VAT PRES of this guide) establishes as a general rule that intra-community acquisitions of goods ( AIB ) made by:

  • taxpayers subject to the Special Regime for Agriculture, Livestock and Fisheries ( REAGP ) of assets intended for the development of the activity subject to said regime.
  • Taxpayers who exclusively carry out operations that do not give rise to the right to a total or partial deduction of the Tax (for example, a doctor)
  • Legal entities that do not act as entrepreneurs or professionals (for example, a City Council)

This box 138 will be checked:

  • to be able to record the option for taxation at destination in box 910 on page 7, section 11 B) of form 036. Or to check the 911 no-holds-barred box.

to be able to check box 912 when the limit for acquisitions in other countries of the European Union is exceeded or box 913 when the limit is not reached, which means that these operations must or must not be taxed in Spain, respectively.