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Practical manual VAT 2024.

D) Operations carried out in the territory

For an operation to be subject to Spanish VAT it is necessary that the operation be carried out in the spatial scope of application of the tax, that is, the Peninsula or the Balearic Islands.

The electronic headquarters of the Tax Agency have available the help services " Goods delivery locator " and " Service provision locator " through which you can consult: where a delivery of goods or the provision of a service is located, whether the transaction is subject to VAT and, where applicable, exempt, who must declare the VAT accrued and whether or not VAT should be included in the invoice.

  1. Goods deliveries
  2. Provisions of services
  3. Joint limit for intra-EU remote sales and electronically supplied telecommunications, radio and television broadcasting and telecommunications services (Art. 73 LIVA)