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V1895-23 29 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

The importer of goods under DDP conditions is the taxable person for VAT purposes and may deduct the input tax

A company inquired whether, when importing vehicles from China under the DDP incoterm, it was the taxable person for VAT and whether it could deduct the tax or pass it on to the supplier. The DGT responds that the importer is the taxable person regardless of commercial agreements and that it may deduct the tax without the need to pass it on to the Chinese supplier.

The question raised

Question raised: Status of the taxable person for Value Added Tax purposes in the mentioned importations and the possibility of passing on the input VAT amounts resulting from the importations to the Chinese supplier.

The DGT's ruling

The taxable person for importation is the entity appearing as the importer according to customs legislation, regardless of contractual agreements such as DDP. The entity acting as importer in its own name may deduct the input VAT amounts provided it meets the legal requirements. The rebilling of expenses to a supplier not established in Spain is not subject to VAT due to the rules of location of services.

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