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A company enquired whether it was liable for VAT and entitled to tax deductions when receiving goods on consignment from non-EU suppliers under FCA or FOB shipping terms. The DGT confirms that the company acts as the importer and is entitled to deduction provided general requirements are met.
Cuestión planteada Ampliación de la contestación vinculante de 1 de julio de 2024, número V1601-24, como consecuencia de la aportación de nuevos datos. En particular, que los bienes son enviados en ocasiones, en otras condiciones como, FOB País de origen del proveedor, y que el señalado plazo de pago de 20 días, teniendo en cuenta todos los proveedores podría ser mayor llegando a los 120 días.
La introducción de mercancías desde un país tercero determina el devengo del IVA por concepto de importación. La consultante es sujeto pasivo del impuesto al actuar como adquirente o consignataria en nombre propio. Como empresario o profesional, podrá deducir las cuotas de dichas importaciones siempre que se destinen a actividades generadoras del derecho a la deducción y se cumplan los requisitos de la Ley 37/1992. El cambio en las condiciones de envío o en los plazos de pago no altera este criterio.
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