Threshold 10,000 exceeded € in intra-community acquisitions of goods

Non-taxation will only apply to intra-Community acquisitions of goods made by the indicated persons, when the total amount of the acquisitions of goods from other Member States, excluding the Tax accrued in said States, has not reached in the preceding calendar year 10,000 euros (boxes 911 and 913)

The exemption from tax will apply in the current calendar year until the aforementioned amount is reached.

When applying the limit, it must be considered that the amount of the consideration relating to the acquired goods cannot be divided into fractions for these purposes.

For the calculation of the indicated limit, the amount of the consideration for the delivery of goods referred to in article 68, section three, of the VAT Law will be computed when, by application of the rules included in said precept, they are understood to be carried out outside the territory of application of the tax.

This shall not apply to the acquisition of new means of transport and goods that are the subject of special taxes, the amount of which shall not be included in the indicated limit.