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V1182-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Swiss owner of goods is the taxable person for import VAT and entitled to deduction

A Swiss company not established in Spain sends components to a Spanish company for assembly without transferring ownership. The DGT ruled that the Swiss company is the taxable person for import VAT and that the VAT treatment of the assembly operations will depend on the significance of the material contribution.

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2016-03-23PublishedPublished 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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