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V2957-21 ·22 November 2021 ·consulta-vinculante Medium impact
Tax

Businesses may deduct VAT on parts imported from China if acting as a taxable person

A business owner inquired about the deductibility of VAT on the importation of repair parts from China and the application of new e-commerce rules. The Directorate General for Taxes (DGT) ruled that, as a business entity, distance selling rules do not apply, and the tax may be deducted provided the requirements for being a taxable person and maintaining proper documentation are met.

In 6 key points

How it affects those involved

This clarification confirms that businesses importing goods from non-EU countries like China are subject to standard importation VAT rules rather than distance selling regulations, provided they maintain correct documentation and hold taxable person status.

Lifecycle

2021-11-22PublishedPublished 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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