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A company inquired whether it is liable for VAT when importing headphones without being the owner and whether it can deduct the tax. The DGT ruled that if the company acts as a consignee in its own name, it is a taxable person and may deduct the tax provided it meets the legal requirements.
Cuestión planteada Condición de sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en las importaciones de audífonos y si, en caso, de corresponder al consultante, se puede deducir las cuotas del impuesto devengadas en la importación.
La entrada de bienes de un territorio tercero constituye una importación. El sujeto pasivo del IVA en la importación es el destinatario, adquirente, cesionario o propietario, o el consignatario que actúe en nombre propio. La entidad que ostente la condición de sujeto pasivo podrá deducir las cuotas soportadas en la importación siempre que se cumplan los requisitos del Título VIII de la Ley 37/1992.
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