Doctrine by topic · DGT Observatory

Intra-Community Supplies: 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

Settled doctrine High confidence 12 rulings · 2014–2023

Current position

Intra-Community supplies of goods are subject to and exempt from VAT provided that the requirements for transport and accreditation of the purchaser's NIF are met. To qualify for the exemption, it is essential to have the original invoice and documents justifying the actual transport. The accreditation of transport may be carried out by any means of proof admitted in law, although for the system of presumptions, specific requirements of documentary independence are required.

The DGT's position remains constant regarding the nature of intra-Community supplies and the prohibition of using simplified invoices. The evolution focuses on precision regarding proof of transport, allowing diverse means of proof but conditioning the use of presumptions on the independence of the documents.

Turning points

23 September 2020 V2880-20

Specifies that the accreditation of transport can be by any means of proof admitted in law, although it conditions the system of presumptions on requirements of documentary independence.

Analysis based on 10 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

V0856-23 12 Apr 2023

Input VAT on goods purchases is deductible if legal requirements are met and an invoice is held

SG de Impuestos sobre el Consumo

derecho a la deducciónempresario o profesionalentregas intracomunitariasdocumento justificativosujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V0551-23 8 Mar 2023

Requirement to provide VAT number for intra-Community supply exemption and treatment as an acquisition in Spain

SG de Impuestos sobre el Consumo

exenciónentregas intracomunitariasadquisición intracomunitarianif-ivasujeto pasivo LIVA — Ley 37/1992 del IVA art. 15LIVA — Ley 37/1992 del IVA art. 25.1

Affects CompanyExpat · Non-residentIndividual

V2880-20 23 Sept 2020

Proof of goods transport for intra-Community VAT exemption may be provided by any legally admissible means

SG de Impuestos sobre el Consumo

exenciónentregas intracomunitariastransporte de bienesmedios de pruebapresunciones iuris tantum LIVA — Ley 37/1992 del IVA art. 25LGT — Ley 58/2003 General Tributaria art. 105

Affects CompanyExpat · Non-residentIndividual

V1723-19 9 Jul 2019

German VAT should not be charged on invoices, but rather the exemption for intra-Community supplies should be applied

SG de Impuestos sobre el Consumo

entrega de bienesexenciónentregas intracomunitariassujeto pasivonúmero de identificación fiscal LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 25

Affects CompanyExpat · Non-residentIndividual

V1302-19 6 Jun 2019

Requirement to include the recipient's Tax ID on invoices based on transaction type and recipient

SG de Impuestos sobre el Consumo

suministro inmediato de informaciónentregas intracomunitariasfactura simplificadarégimen de ventas a distanciaexención por exportación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1354-18 23 May 2018

Obligation to issue invoices and submit records to the SII for domestic, intra-Community, and export sales

SG de Impuestos sobre el Consumo

suministro inmediato de informaciónfactura simplificadaentregas intracomunitariasventas a distanciaexención por exportación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0803-18 22 Mar 2018

DGT lacks jurisdiction to determine VAT refunds in Portugal for intra-Community supplies of goods

SG de Impuestos sobre el Consumo

entregas intracomunitariasexenciónroisujeto pasivodevolución de cuotas LIVA — Ley 37/1992 del IVA art. 25.1LIVA — Ley 37/1992 del IVA art. 68.Dos.1º

Affects CompanyExpat · Non-residentIndividual

V3614-15 19 Nov 2015

Exempt or non-taxable operations due to location do not limit VAT deduction rights

SG de Impuestos sobre el Consumo

derecho a la deducciónregla de prorrataoperaciones exentasoperaciones no sujetasreglas de localización LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 22

Affects CompanyExpat · Non-residentIndividual

V3306-15 27 Oct 2015

Proof of goods leaving territory for intra-Community supply VAT exemption may be provided by any legally admissible means

SG de Impuestos sobre el Consumo

entregas intracomunitariasexenciónmedios de pruebavaloración de la pruebatransporte de bienes LIVA — Ley 37/1992 del IVA art. 25LIVA — Ley 37/1992 del IVA art. 8

Affects CompanyExpat · Non-residentIndividual

V1487-14 5 Jun 2014

Online product sales to customers in Spain, the EU, or third countries are subject to VAT based on their destination

SG de Impuestos sobre el Consumo

entregas de bienesexportacionesentregas intracomunitariasventas a distanciaterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 21.Uno.1º

Affects CompanyExpat · Non-residentIndividual

V1409-14 27 May 2014

Product customisation through manufacturing processes excludes retail trader status for such goods

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaproceso de elaboraciónsector diferenciadoentregas intracomunitarias LIVA — Ley 37/1992 del IVA art. 148.1LIVA — Ley 37/1992 del IVA art. 148.2

Affects CompanyExpat · Non-residentIndividual

V0041-14 14 Jan 2014

Free product deliveries are deemed self-consumption and must be invoiced even if exempt

SG de Impuestos sobre el Consumo

autoconsumo de bienesentregas intracomunitariasexenciónobligación de facturartransmisión de bienes LIVA — Ley 37/1992 del IVA art. 7LIVA — Ley 37/1992 del IVA art. 9.1.b

Affects CompanyExpat · Non-residentIndividual

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