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V3025-14 ·5 November 2014 ·consulta-vinculante Medium impact
Tax

The right to deduct import VAT belongs to the owner of the goods, not the representative

A Spanish company receives and stores goods for a US client, acting as an indirect representative for the importation. The DGT ruled that the US company is the taxable person and the one entitled to the VAT deduction, while the Spanish company holds joint and several liability.

In 6 key points

How it affects those involved

This ruling clarifies that indirect representation does not transfer the right to VAT deduction to the representative, ensuring that the tax burden and benefits remain with the actual owner of the goods.

Lifecycle

2014-11-05PublishedPublished 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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