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An entity importing raw materials to transform into medicines under a maquila regime asks about VAT deductibility. The DGT responds that the entity acting as consignator in its own name is the tax liable party and may deduct VAT if the maquila services would entitle to deduction if carried out in Spain.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido devengadas y soportadas en la importación.
La entidad que actúa como consignataria en nombre propio en la importación es el sujeto pasivo del impuesto. El IVA devengado por la importación solo puede ser deducido por quien tenga la condición de sujeto pasivo. En este caso, la entidad importadora tiene derecho a deducir las cuotas soportadas de la importación de materias primas porque los servicios de maquila, aunque no se entiendan realizados en el territorio, originarían el derecho a la deducción si se hubieran efectuado en el interior del mismo.
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