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V1158-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

US company may act as importer and deduct VAT if the consultant acts on its behalf and for its account

A Spanish company has enquired whether it can act as the importer on behalf of a US company that holds stock on consignment. The DGT has ruled that the American company can be the importer and the taxable person if the consultant acts on its behalf and for its account, and that the VAT payments made at customs by the consultant are treated as disbursements.

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2015-04-15PublishedPublished 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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