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A Spanish company has enquired whether it can act as the importer on behalf of a US company that holds stock on consignment. The DGT has ruled that the American company can be the importer and the taxable person if the consultant acts on its behalf and for its account, and that the VAT payments made at customs by the consultant are treated as disbursements.
Cuestión planteada Sujeción al Impuesto de las operaciones y si es posible que la consultante actúe como importador en nombre y por cuenta de la empresa americana y, en su caso, como obtendrá esta última la deducción del IVA soportado en la adquisición y si la consultante debe repercutir el IVA a la importación satisfecho en nombre y por cuenta de su cliente, a este último.
La entidad estadounidense puede tener la condición de importador y sujeto pasivo si la consultante actúa en su nombre y por cuenta. Para que la empresa americana deduzca el IVA soportado, debe seguir el procedimiento general de deducciones y devoluciones. Los pagos de IVA en aduanas realizados por la consultante en nombre de su cliente son suplidos y no forman parte de la base imponible de sus servicios. La mera existencia de mercancías en consignación en las instalaciones de la consultante no constituye un establecimiento permanente para la entidad estadounidense.
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