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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.
Cuestión planteada Si la compra de la mercancía en China determina el inicio de una actividad empresarial y puede comenzar a deducir las cuotas del Impuesto sobre el Valor Añadido soportadas en el territorio de aplicación del Impuesto pese a no haber realizado ninguna venta. Aplicación del régimen de recargo de equivalencia y si el uso del Incoterm DDP al realizar la importación tiene algún efecto sobre el derecho a la deducción.
La actividad empresarial se considera iniciada desde la adquisición de bienes con intención de destinarlos a dicha actividad, confirmada por elementos objetivos. Las cuotas soportadas en dichas adquisiciones o importaciones son deducibles aun antes de realizar las primeras ventas. No obstante, si el sujeto debe aplicar el régimen de recargo de equivalencia por ser comerciante minorista, no podrá deducir las cuotas soportadas por las adquisiciones o importaciones utilizadas en esa actividad. El uso del Incoterm DDP no altera la condición de sujeto pasivo de la importación, que corresponde a quien figure como tal.
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