In accordance with the provisions of Law 37/1992 of 28 December 1992 on Value Added Tax (VAT), purchase orders for delivery and/or service shall be understood to be located in the territory where Spanish VAT applies if the delivery address is in Spanish territory except for the Canary Islands, Ceuta and Melilla. 

The applicable VAT rate will be that legally in force at any given time depending on the specific article in question.

In this same sense, and in accordance with Chapter I of Title V of Council Directive 2006/112 of 28 November 2006 on the common system of VAT, purchase orders shall be located, for delivery and/or supply, in that Member State of the European Union in which the address appearing on the purchase order is located and, therefore, the applicable VAT shall be that in force in that Member State.

For orders destined for the Canary Islands, Ceuta and Melilla, deliveries shall be exempt from VAT in accordance with the provisions of Law 37/1992 and Directive 2006/112, without prejudice to the application of the corresponding taxes and duties in accordance with the regulations in force in each of these territories. The User must bear in mind that in these territories there may be situations in which taxes and customs duties are applied and accrued at destination, in accordance with the regulations in force, and that these may be borne by the User.

For all other locations, other than the above, where purchase orders are located, the regulations in force at any given time shall apply to their delivery and/or provision; the User must take into account that this may give rise to the application and accrual of taxes and customs duties at destination, in accordance with the regulations in force at destination, and that these may be borne by the User. 

For further information, the User should contact the customs office at destination.