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V0439-22 ·7 March 2022 ·consulta-vinculante Medium impact
Tax

VAT deductibility on imports from the UK and transport services

A company requested clarification regarding the deductibility of VAT paid on an import from the United Kingdom and on a transport invoice without VAT. The DGT ruled that, as the United Kingdom is a third country, the transaction constitutes an import subject to tax, and the importer may deduct the tax provided legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for goods imported from non-EU countries, confirming that importers retain the right to deduct VAT paid during the import process, provided they comply with standard regulatory requirements.

Lifecycle

2022-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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