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V1800-24 ·18 July 2024 ·consulta-vinculante Medium impact
Tax

Importer status and VAT deductibility possible for goods received under consignment arrangements

A company sought clarification on whether it could be considered the importer and deduct VAT when receiving goods on consignment under FCA origin terms, assuming all risks and import management. The DGT ruled that the company is indeed the taxable person for the import and may deduct the tax, provided general requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies that companies managing the import process and risks under consignment agreements qualify as importers for VAT purposes.

Lifecycle

2024-07-18PublishedPublished 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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