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A cosmetics manufacturer enquired whether it was liable for VAT on the importation of packaging sent by a client from South Korea. The DGT ruled that, as the company is listed as the consignee on the import document, it is the taxable person for the tax and may deduct the VAT amounts provided it meets the legal requirements.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido de la introducción de los envases en el territorio de aplicación del impuesto, obligaciones para la entidad consultante relacionadas con la importación de bienes y deducibilidad de las cuotas del impuesto satisfechas con ocasión de las importaciones.
La introducción de envases procedentes de un territorio tercero se califica como importación sujeta a IVA. El sujeto pasivo es quien realiza la importación, considerándose importador al destinatario de los bienes siempre que cumpla los requisitos aduaneros. Si la empresa consta como consignataria o destinataria en el Documento Único Administrativo, es la obligada al pago. Dichas cuotas podrán ser deducidas por la entidad en su condición de sujeto pasivo, siempre que se cumplan los requisitos de la Ley del Impuesto.
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