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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.
Cuestión planteada Si los servicios recibidos por la consultante y prestados por las filiales deben ser considerados como relacionados con los bienes importados y, por tanto, si deben formar parte de la base imponible del Impuesto sobre el Valor Añadido devengado con ocasión de las operaciones de importación, de conformidad con el artículo 83 de la Ley 37/1992.
Los servicios de mediación prestados por filiales no comunitarias (búsqueda de proveedores, control de producción y supervisión de importación) califican como comisiones de compra. Estas cantidades deben adicionarse al valor en aduana para determinar la base imponible del IVA en la importación, según el artículo 83 de la Ley 37/1992. En consecuencia, dichas prestaciones de servicios están exentas de IVA por el artículo 64 de la misma Ley, siempre que se incluya su importe en la base imponible de la importación.
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