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A company operating under the inward processing regime has requested clarification on whether it is a taxable person for imports and if it can deduct VAT. The DGT ruled that, by acting as a consignee in its own name, the company is a taxable person and may deduct VAT provided all legal requirements are met.
Cuestión planteada Condición de sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en las importaciones mencionadas y si, en caso, de corresponder al consultante, se puede deducir las cuotas del impuesto devengadas en la importación.
El sujeto pasivo de la importación es quien actúa como consignatario en nombre propio, aunque no sea el propietario de los bienes. La entidad que ostente la condición de sujeto pasivo podrá deducir las cuotas del impuesto soportadas en la importación. El derecho a la deducción es posible incluso si las operaciones posteriores son exentas según el artículo 24.Uno.3º, letra c, de la Ley 37/1992.
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