Spanish consignment or call-off stock
Spain does not have a simplification for consignment stock. Where a business moves stock into a Spanish warehouse from another Member State, a VAT registration is required even if the goods are directly removed by the customer. In these cases, the registration is required in order to report the intra-Community acquisition. VAT returns would however not be due.
Only where the customer is treated as a de facto owner of the goods, a VAT registration may be avoided, but several requirements must be met.