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V0484-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

The importer is the person acting in their own name as consignee or declarant

A company requested clarification on who the taxable person for VAT is in imports managed through a temporary storage facility. The DGT ruled that the taxable person shall be the entity acting in its own name during the import process, whether as the consignee or the declarant.

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2021-03-04PublishedPublished 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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