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A company requested clarification on who the taxable person for VAT is in imports managed through a temporary storage facility. The DGT ruled that the taxable person shall be the entity acting in its own name during the import process, whether as the consignee or the declarant.
Cuestión planteada Condición de sujeto pasivo del impuesto en las operaciones de importación descritas y deducibilidad de dichas cuotas.
El sujeto pasivo del IVA en la importación es el destinatario de los bienes, el propietario o el consignatario que actúe en nombre propio. Si el titular del depósito temporal actúa como consignatario en nombre propio, será el sujeto pasivo y el único con derecho a deducir la cuota. En cambio, si el depósito actúa como representante directo, el sujeto pasivo será la empresa consultante.
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