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V1962-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Consignee acting in its own name is liable for VAT on imports and may deduct the tax

A company inquired whether it is liable for VAT when importing headphones without being the owner and whether it can deduct the tax. The DGT ruled that if the company acts as a consignee in its own name, it is a taxable person and may deduct the tax provided it meets the legal requirements.

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2024-09-17PublishedPublished 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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