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V1182-16 23 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Swiss owner of goods is the taxable person for import VAT and entitled to deduction

A Swiss company not established in Spain sends components to a Spanish company for assembly without transferring ownership. The DGT ruled that the Swiss company is the taxable person for import VAT and that the VAT treatment of the assembly operations will depend on the significance of the material contribution.

The question raised

Treatment for Value Added Tax purposes.

The DGT's ruling

The Swiss company is the taxable person for VAT purposes upon importation as it is the owner of the goods, even if the payment is made by the Spanish company through indirect representation. The assembly of parts supplied by the client constitutes a provision of services if the contribution of materials is minimal. If the operation is a supply of goods due to the significance of the materials, it could be exempt as an intra-Community supply if sent to another Member State.

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