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A company sought clarification on whether it could be considered the importer and deduct VAT when receiving goods on consignment under FCA origin terms, assuming all risks and import management. The DGT ruled that the company is indeed the taxable person for the import and may deduct the tax, provided general requirements are met.
Cuestión planteada Si el consultante podría tener la condición de importador a efectos del Impuesto sobre el Valor Añadido. En su caso, deducibilidad de las cuotas del Impuesto soportadas en dichas importaciones.
La entidad tiene la condición de empresario y es sujeto pasivo de la importación al actuar como adquirente o consignataria en nombre propio. La transmisión del poder de disposición se produce en las instalaciones del proveedor al asumir la consultante los riesgos y el transporte. Por tanto, podrá deducir las cuotas de IVA de las importaciones siempre que se destinen a operaciones generadoras del derecho a la deducción y se cumplan los requisitos formales.
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