Under certain requirements and normally addressed to non-resident international distributors of goods, which introduces goods in Spain under any deposit agreement, warehousing or consignment stock, for its subsequent distribution in the Spanish VAT territory, it is existing a VAT exemption allowing this operators to reduce its VAT obligations.

In this regard, the introduction of the goods in the Spanish VAT territory, coming from other EU Member State, gives rise to an Intra-EU acquisition of goods subject to VAT. Nevertheless, as far as the operator does not act in the Spanish VAT territory by means of a Permanent Establishment for VAT purposes and fulfil other requirements, the Intra-EU acquisition of goods would be VAT exempted.

In the subsequent local supply of goods the VAT is accounted by the recipient under the reverse charge mechanism, thus the VAT operators would only need to apply for a Spanish VAT number for filing the EC Sales and Purchase Listings and the statistical Intrastat return.

The simplified registration normally means a significant VAT saving for non-resident operators. DILIGENS has a large experience in the analysis of the requirements for application of this type of VAT structures, practical implementation and ongoing compliance.

Should you need additional information about the application of the VAT scheme, please feel free to send an e-mail to info@diligens.es.

We will contact you without any obligation from your side.