Domestic supplies (Spain)
Spanish VAT must be applied on any transaction that fulfils the following requirements:
- Ìý
•ÌýÌýÌýÌý Supplies of goods or services, receipt of services or acquisition of goods with reverse charge, imports and intra-EU acquisitions of goods.
- Ìý
•ÌýÌýÌýÌý Within the Spanish VAT territory.
- Ìý
•ÌýÌýÌýÌý Made by way of business.
- Ìý
•ÌýÌýÌýÌý For consideration.
- Ìý
•ÌýÌýÌýÌý In either usual or occasional practices.
Therefore, any natural or legal person making these taxable transactions has an obligation to register for VAT in Spain, even if the business
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Web page updated on 17 Mar 2025 14:48