F) Exempt operations

1. Intra-EU acquisitions

We can make three classifications of these exemptions:

1. Exemptions that aim to equate intra-Community acquisitions with other taxable events. In this sense, intra-community acquisitions of goods whose delivery in the territory of application of the tax or import would have been not subject to or would have been exempt are exempt.

2. Acquisitions made in a triangular operation. In this case, the acquisition is exempt when the following requirements are met:

   1. That are carried out by a businessman or professional who:

      • It is not established or identified for the purposes of VAT in the territory of application of the tax, and

      • That is identified for VAT purposes in another Member State of the Community.

   2. That they are made for a subsequent delivery of the acquired goods, carried out within the territory of application of the tax by the purchaser himself.

   3. That the purchased goods are dispatched or transported directly from a Member State other than that in which the purchaser is identified for VAT purposes and to the person for whom the subsequent delivery is made.

   4. That the recipient of the subsequent delivery is a businessman or professional or a legal entity that does not act as such, who is not affected by the non-subjection established for intra-community acquisitions of goods and who has been assigned a VAT NIF provided by the Spanish Administration. .

3. Intra-Community acquisitions of goods for which the purchaser is granted the right to a full refund of the tax accrued by the same through the special refund procedure for non-established persons.

2. Imports

The VAT Law includes a series of exempt operations in relation to the entry into the interior of the country, from third countries, of certain goods such as those whose delivery inside the country would be exempt from the tax. ; personal property due to transfer of habitual residence; personal property by reason of marriage; goods under the travellers regime; assets intended for charitable or philanthropic organizations; goods for trade promotion purposes; fishery products, etc.

In addition, to avoid double taxation, an exemption is declared from the tax on gas imports through the natural gas or electricity, heat or cold distribution system.

The use of the non-customs deposit regime is structured to restrict the exemption of imports of goods that are linked to said regime to:

• Goods subject to special taxes under a suspension regime.

• Goods originating from the customs territory of the Community.

• Goods designated by the VAT Directive (potatoes, olives, cocoa, tin, copper, etc.).

• Goods destined for duty-free shops in ports and airports.

The exemption will also extend to services directly related to the import of these goods.

From July 1, 2021, imports of goods will be exempt when the Value Added Tax must be declared under the special regime applicable to distance sales and certain internal deliveries of goods and services provided for in Title IX. Chapter XI, Section 4 of the VAT Law, and the individual identification number assigned for the application of said special regime is provided to Customs.