Doctrine by topic · DGT Observatory

Intra-Community Acquisitions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 26 rulings · 2014–2026

Current position

Intra-Community acquisitions of goods require the taxable person to submit the recapitulative statement and, in certain cases, Form 349. The special tax on non-reusable plastic packaging must be included in the VAT taxable base of these transactions. Likewise, acquisitions of goods subject to excise duties under a suspension regime are considered transactions that are both taxable and exempt.

The DGT's position does not show a doctrinal evolution regarding the concept of intra-Community acquisition; rather, the rulings address various and disconnected technical aspects. Topics have been addressed ranging from the taxable base including excise duties to specific reporting obligations, without any change in criterion regarding the nature of the transaction.

Turning points

  1. V0310-24

    Establishes that the special tax on non-reusable plastic packaging must form part of the VAT taxable base in intra-Community acquisitions.

Analysis based on 25 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0924-25 27 May 2025

Plastic packaging tax deduction possible for FCA exports

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesdeducciónadquisiciones intracomunitariasincoterm fcaterritorio de aplicación del impuesto Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2403-24 25 Nov 2024

SII requirement triggers submission of intracommunity operations summary

SG de Impuestos sobre el Consumo
suministro inmediato de informacióndeclaración recapitulativaoperaciones intracomunitariasentregas de bienesprestaciones de servicios RIVA — RD 1624/1992, Reglamento del IVA art. 62.1RIVA — RD 1624/1992, Reglamento del IVA art. 62.6
Affects CompanyExpat · Non-residentIndividual
V0654-23 17 Mar 2023

Tax deduction not permitted for packaging returned by customers for destruction

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especialenvases de plástico no reutilizablesadquisiciones intracomunitariasdeducciónautoliquidación Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3044-21 7 Dec 2021

No need to submit form 349 if goods from EU are sent to third countries

SG de Impuestos sobre el Consumo
declaración recapitulativaadquisiciones intracomunitariasterritorio de aplicación del impuestomodelo 349sujeto pasivo LIVA — Ley 37/1992 del IVA art. 164.Uno.5RIVA — RD 1624/1992, Reglamento del IVA art. 79.1.2
Affects CompanyExpat · Non-residentIndividual
V0299-19 13 Feb 2019

Smokable molasses product subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivoproductos a base de hierbas para fumarentregas de bienesadquisiciones intracomunitariasimportaciones LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno-1-1º
Affects CompanyExpat · Non-residentIndividual
V0944-18 10 Apr 2018

Veterinary medicines subject to 10% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivomedicamentos de uso veterinarioentregas de bienesadquisiciones intracomunitariasimportaciones LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.5º
Affects CompanyExpat · Non-residentIndividual
V1028-17 27 Apr 2017

Eyeglass frames subject to 21% VAT when sold separately

SG de Impuestos sobre el Consumo
tipo impositivogafas graduadasmonturastipo reducidotipo general LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual

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