Skip to main content
Practical guide for completing census form 036

Intra-Community distance sales provided to individuals from other Member States (Article 68. Three a), 68. Five and 70. One.4º a) LIVA

The following shall be deemed to have been carried out within the territory of application of the Tax:

  1. Intra-Community distance sales of goods when said territory is the place of arrival of the shipment or transport to the customer.

The above rule shall not apply when the following requirements are met:

  1. that the sales are made by a business or professional acting as such who is established solely in another Member State because he has there the headquarters of his economic activity or his only permanent establishment or establishments in the Community or, failing that, the place of his permanent domicile or habitual residence; and
  2. that the limit provided for in article 73 of this Law has not been exceeded, nor has the option of taxation at destination provided for in said article, or its equivalents in the legislation of the Member State referred to in letter a'), been exercised.
  3. Goods whose deliveries have been taxed in accordance with the special regime for used goods, works of art, antiques and collector's items in the Member State where the dispatch or transport of the goods begins.

Deliveries of goods subject to excise duty, carried out under the conditions described in letter a) of the previous paragraph, shall in all cases be deemed to have been carried out in the territory of application of the tax when the place of arrival of the shipment or transport is located in the aforementioned territory and the recipients of the aforementioned deliveries are persons whose intra-Community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of this Law. The amount of the deliveries of goods referred to in this section shall not be taken into account for the purposes of determining the limit provided for in Article 73 of this Law.

Services provided electronically, by telecommunications, radio and television broadcasting will be deemed to be provided in the territory of application of the Tax, when the recipient is not a businessman or professional acting as such, provided that he is established or has his habitual residence or domicile in the territory of application of the Tax, in the following cases:

  1. When the following requirements are met:
    1. which are carried out by a businessman or professional acting as such who is established solely in another Member State because he has there the headquarters of his economic activity, or his only permanent establishment or establishments in the Community, or, failing that, the place of his permanent domicile or habitual residence; and

    2. that the total amount, excluding tax, of such services provided to recipients who are not a businessperson or professional acting as such, who are established or have their habitual residence or domicile in the territory of the Community, excluding the Member State indicated in letter a'), has exceeded (box 750) during the preceding calendar year the amount of 10,000 euros or its equivalent in their national currency.

    The provisions of this letter a) shall apply, in all cases, to the provision of services during the current year once the quantitative limit indicated in the previous paragraph has been exceeded.

    The aforementioned services provided under the conditions indicated in this letter a) will also be considered to have been carried out in the territory of application of the Tax, even if the aforementioned limit has not been exceeded (box 751), when the businessmen or professionals have opted (box 752) for said place of taxation in the Member State where they are established.

    The DESTINATION option (box 752) can only be exercised during the month of December prior to the calendar year in which it must take effect, except in the year of commencement of activity.

    In the year of commencement of the activity, the option may be exercised at any date from the commencement of the activity.

    Revocation (box 753) can be carried out at any time, however, the option will cover, at least, two calendar years.

    In the absence of specific regulation, the general rule of RGAT will apply.

  2. That they are carried out by a businessman or professional acting as such other than those referred to in letter a') of the previous letter a).