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V2455-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Intermediary companies shall be liable for VAT if acting as consignees in their own name

An intermediary company enquired whether it could file customs declarations for release for free circulation and whether it would be considered the recipient of the goods and the liable person for VAT. The DGT ruled that, if acting in its own name as a consignee, it shall be the taxable person for the tax and the debtor of the import duties.

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2024-12-05PublishedPublished 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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