D) Operations carried out in the territory

General rule

Intra-community acquisitions of goods are considered to have been made in the Peninsula or the Balearic Islands when the place of arrival of the shipment or transport to the purchaser is located in this territory.

Special rule

They will also be subject in Spain, if they have not been taxed in the Member State of arrival of the shipment or transport, when the purchaser is a businessman or professional or legal entity and has communicated to the seller the VAT NIF-NIF assigned by the Spanish Administration.