Doctrine by topic · DGT Observatory

Intra-Community Operation: 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 · 2015–2024

Current position

The VAT exemption for intra-Community supplies requires that the acquirer be a taxable person with a VAT number from another Member State and that the transport of the goods to the destination be proven. Such proof may be provided through the presumptions of Implementing Regulation (EU) 282/2011 using documents from independent parties or by any other means of proof admitted by law. In consignment sales under Article 9 bis, the acquisition is considered intra-Community.

The DGT's position remains constant regarding the need to prove transport for the exemption. A trend toward evidentiary flexibility is observed, allowing the use of any means of proof admitted by law beyond the regulatory presumptions. Recent rulings clarify the nature of the operation in specific cases such as consignment sales.

Turning points

23 September 2021 V2448-21

Establishes that the presumptions of the Regulation require documents from independent parties, clarifying that a CMR issued by the seller themselves does not trigger said presumption.
22 June 2022 V1498-22

Introduces the possibility of proving transport through any means of proof according to the General Tax Law, complementing the system of regulatory presumptions.

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

Rulings on this topic

12

V1574-24 26 Jun 2024

Sales of goods located in Spain by a foreign supplier are domestic transactions, except for consignment sales

SG de Impuestos sobre el Consumo

entrega de bienesoperación interioroperación intracomunitariaventas en consignaadquisición intracomunitaria LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V2584-23 26 Sept 2023

VAT exemption for intra-Community supplies may apply if transport is proven via presumptions or any legally admissible evidence

SG de Impuestos sobre el Consumo

exención de ivaoperación intracomunitariatransporte de bienespresunción iuris tantummedios de prueba LIVA — Ley 37/1992 del IVA art. 25RIVA — RD 1624/1992, Reglamento del IVA art. 13

Affects CompanyExpat · Non-residentIndividual

V2582-23 26 Sept 2023

VAT exemption may be applied to intra-Community supplies if effective transport is proven

SG de Impuestos sobre el Consumo

exenciónoperación intracomunitariatransporte efectivopresunción iuris tantumelementos de prueba LIVA — Ley 37/1992 del IVA art. 25RIVA — RD 1624/1992, Reglamento del IVA art. 13

Affects CompanyExpat · Non-residentIndividual

V0208-23 9 Feb 2023

A rectifying invoice must be issued to include the passive party's investment mention

SG de Impuestos sobre el Consumo

inversión del sujeto pasivofactura rectificativaoperación intracomunitarialibro registro de facturas emitidasrequisitos de facturación LIVA — Ley 37/1992 del IVA art. 164.1.3RD 1619/2012

Affects CompanyExpat · Non-residentIndividual

V2061-22 23 Sept 2022

Proof of transport for intra-Community VAT exemption may rely on presumptions or any legally admissible evidence

SG de Impuestos sobre el Consumo

exenciónoperación intracomunitariatransporte de bienespresunción iuris tantummedios de prueba LIVA — Ley 37/1992 del IVA art. 25RIVA — RD 1624/1992, Reglamento del IVA art. 13

Affects CompanyExpat · Non-residentIndividual

V1498-22 22 Jun 2022

VAT exemption for intra-Community supplies may be applied if transport is proven through presumptions or any other means of evidence.

SG de Impuestos sobre el Consumo

exenciónoperación intracomunitariatransporte de bienespresunción iuris tantumacreditación de transporte LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 25

Affects CompanyExpat · Non-residentIndividual

V2448-21 23 Sept 2021

VAT exemption for intra-Community sales may apply if effective transport of goods is proven

SG de Impuestos sobre el Consumo

exenciónoperación intracomunitariatransporte efectivopresunción iuris tantummedios de prueba LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 25

Affects CompanyExpat · Non-residentIndividual

V3140-20 20 Oct 2020

Supply of goods to the European Space Agency destined for the Netherlands is subject to VAT but exempt via refund

SG de Impuestos sobre el Consumo

exenciónentrega de bienesreembolsoorganismo internacionaloperación intracomunitaria LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1289-20 7 May 2020

Machinery installation and transport services are ancillary to the supply of goods

SG de Impuestos sobre el Consumo

entrega de bienesprestación de serviciosprestación accesoriainstalación y montajeterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2622-17 13 Oct 2017

Online furniture sales to private individuals in France taxable in Spain until the €100,000 threshold is reached

SG de Impuestos sobre el Consumo

entrega de bienesterritorio de aplicaciónlímite de ventas intracomunitariasfactura simplificadasujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1747-17 6 Jul 2017

Deliveries of goods from France to Spain may be VAT exempt if intra-Community transaction requirements are met

SG de Impuestos sobre el Consumo

exenciónentrega de bienesadquirentenúmero de identificación fiscaloperación intracomunitaria LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V4048-15 16 Dec 2015

Clothing sales from the Canary Islands to mainland Spain or the EU are imports, not VAT-taxable supplies

SG de Impuestos sobre el Consumo

entrega de bienesimportación de bienesterritorio de aplicación del impuestosujeto pasivooperación intracomunitaria LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

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