Skip to content
V1895-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

The importer of goods under DDP conditions is the taxable person for VAT purposes and may deduct the input tax

A company inquired whether, when importing vehicles from China under the DDP incoterm, it was the taxable person for VAT and whether it could deduct the tax or pass it on to the supplier. The DGT responds that the importer is the taxable person regardless of commercial agreements and that it may deduct the tax without the need to pass it on to the Chinese supplier.

In 6 key points

Lifecycle

2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact