The Spanish tax administration increases inspections, following closely the new conditions of exoneration for intra-community deliveries introduced by the “Quick Fixes” since January, 1st 2020. These inspections will systematically follow VAT refund applications and VIES registration requests (VAT Information Exchange System).
In consequence, for each performed intra-community delivery that departed from Spain, the Spanish tax administration (Agencia Tributaria) will check whether or not the buyer possesses a valid VAT number on the VIES database in an EU Member State (excluding Spain) at the time of the sale. Otherwise, the Spanish tax administration will call off the refund and apply VAT.
Source: ASD Group Ibérica
