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V1819-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

VAT deductibility on imports when acting as consignee in own name under inward processing

A company operating under the inward processing regime has requested clarification on whether it is a taxable person for imports and if it can deduct VAT. The DGT ruled that, by acting as a consignee in its own name, the company is a taxable person and may deduct VAT provided all legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status and deduction rights for companies acting as consignees in their own name within the inward processing framework, providing legal certainty for tax recovery on imports.

Lifecycle

2022-08-01PublishedPublished 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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