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V2097-18 ·16 July 2018 ·consulta-vinculante Medium impact
Tax

Companies acting as consignees in their own name are liable for import VAT and may claim deductions

A pharmaceutical company requested clarification on who is liable for VAT when importing an active ingredient and whether it can deduct the tax. The Directorate General for Taxes (DGT) ruled that, by acting as a consignee in its own name, the company is the taxable person and may exercise the right to deduction, provided legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status of companies acting as consignees in their own name, confirming their ability to recover import VAT, which provides legal certainty for pharmaceutical and manufacturing supply chains.

Lifecycle

2018-07-16PublishedPublished 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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