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V0439-22 7 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

VAT deductibility on imports from the UK and transport services

A company requested clarification regarding the deductibility of VAT paid on an import from the United Kingdom and on a transport invoice without VAT. The DGT ruled that, as the United Kingdom is a third country, the transaction constitutes an import subject to tax, and the importer may deduct the tax provided legal requirements are met.

The question raised

Deductibility of value added tax incurred by the consulted operations.

The DGT's ruling

Imports of goods from a third country, such as the United Kingdom following Brexit, are subject to VAT and the importer is the taxable person. The right to deduct import VAT belongs to the entity acting as the taxable person and possessing the supporting document. Regarding transport, if the recipient is a business operator in Spain, the service is subject to VAT, although it could be exempt if its consideration is included in the import tax base.

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