Intra-EU acquisitions

The taxable base for intra-Community acquisitions of goods will be determined in accordance with the provisions for supplies of goods and services.

In operations assimilated by transfer of goods, will be determined in accordance with the provisions for self-consumption of goods.

In the case of acquisitions taxed by Spanish VAT because the recipient communicates a Spanish VAT NIF and they have not been taxed in the Member State of arrival , the tax base will be that corresponding to intra-Community acquisitions that have not been taxed in the Member State of arrival of the transport of the goods.