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A professional consulted regarding the VAT treatment of an online toy sales activity where the Chinese supplier ships products directly to the customer. The DGT ruled that these operations are not subject to VAT and that the end customer is considered the importer.
Cuestión planteada 1) Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas por el consultante, y obligación de declarar las operaciones relacionadas con la venta de juguetes en el modelo 303 de declaración liquidación del impuesto. Derecho a la deducción de las cuotas soportadas, en su caso, con ocasión de la actividad de la venta de juguetes.
Las ventas no están sujetas al IVA porque ni la entrega del proveedor chino al consultante ni la del consultante al cliente se realizan en el territorio de aplicación del impuesto. El cliente final es el sujeto pasivo de la importación al figurar como destinatario en la documentación aduanera. El consultante no debe repercutir IVA ni liquidar el recargo de equivalencia por estas operaciones.
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