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V0024-21 14 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Purchase commissions paid to non-EU subsidiaries must be included in import VAT base

A company asked whether services such as supplier search and production control provided by its non-EU subsidiaries should be included in customs value for import VAT calculation. The DGT responds that these services constitute purchase commissions and therefore must be included in the import VAT base, while the services themselves are exempt from VAT to avoid double taxation.

The question raised

Whether the services received by the taxpayer and provided by the subsidiaries must be considered as related to the imported goods and, therefore, whether they must form part of the taxable base of Value Added Tax accrued on the occasion of the importation operations, in accordance with Article 83 of Law 37/1992.

The DGT's ruling

The services provided by non-EU subsidiaries consisting of supplier selection, communication of specifications, and supervision of importation are of a mediation nature in purchase operations. These amounts must be added to the customs value to determine the VAT taxable base upon importation, pursuant to Article 83.One, letter a), of Law 37/1992. By being integrated into said base, these services are exempt from VAT in accordance with Article 64 of the same Law. The exemption is justified by providing the SAD where the inclusion of the service value in the taxable base is recorded.

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