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V1300-26 27 May 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inicio de actividad

Importation imports allow VAT deduction upon business start, except for retailers with equivalence surcharge

The consultant asks whether purchasing goods from China marks the start of business activity and allows VAT deduction without any sales, and whether the DDP Incoterm affects this. The DGT responds that acquiring goods with business intent starts the activity and allows VAT deduction, but if the entity is a retailer subject to the equivalence surcharge, it cannot deduct VAT.

The question raised

Question raised: Whether the purchase of goods in China determines the commencement of a business activity and whether it is possible to begin deducting Value Added Tax amounts incurred in the territory of application of the Tax despite having made no sales. Application of the equivalence surcharge regime and whether the use of the DDP Incoterm when performing the import has any effect on the right to deduction.

The DGT's ruling

Business activity is considered to have commenced from the acquisition of goods or services with the intention, confirmed by objective elements, of allocating them to said activity. Under these conditions, it is possible to deduct the input VAT incurred prior to making the first deliveries of goods. However, if the taxable person must apply the special equivalence surcharge regime, they shall not be entitled to deduct the input VAT incurred on acquisitions or imports used in that activity. The use of the DDP incoterm does not alter the status of the taxable person for the import, which corresponds to the party appearing as such in the declaration.

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