According to the law in force in Spain, we are required to provide the intra-community identification number in order to obtain advantages when processing taxes.
If you live in a country of the European Union other than Spain, and you are a distributor or professional with a company under your care, you must provide us with the intra-community identification number so you do not apply VAT (21% in Spain) and enjoy a purchase Improved. All other persons must provide such tax.
Intra-Community supplies are made exempt from VAT, so that they can tax at destination. In order for the supplier at source to justify the non-impact of VAT and the application of the exemption must prove that the destination of the goods is another Community country. Thus, the subjects involved in these operations must be identified specifically with the number of intra-community operator
In order to obtain the intracommunity identification number, any manager or consultant can provide it free of charge within 24 hours. Or you can ask your tax agency in the country where you live.