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A Spanish company manufactures pharmaceutical products for a Swiss parent company using an active ingredient imported by the company itself. The DGT determines that the activity constitutes a provision of services and is not subject to VAT due to the recipient's location, but confirms that the importation of the active ingredient is subject to VAT and is deductible.
Cuestión planteada Calificación de la operación efectuada por la consultante a favor de la matriz y deducción de las cuotas del Impuesto sobre el Valor Añadido devengadas en la importación del principio activo efectuadas por parte de la consultante durante este período transitorio.
Si el valor del principio activo aportado por el cliente es mayor que los materiales aportados por el fabricante, la operación se califica como prestación de servicios. Dichos servicios no están sujetos al IVA si el destinatario no tiene su sede o establecimiento permanente en territorio español. No obstante, la importación del principio activo realizada en nombre propio está sujeta al impuesto y la empresa puede deducir las cuotas soportadas.
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