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V2097-18 16 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Companies acting as consignees in their own name are liable for import VAT and may claim deductions

A pharmaceutical company requested clarification on who is liable for VAT when importing an active ingredient and whether it can deduct the tax. The Directorate General for Taxes (DGT) ruled that, by acting as a consignee in its own name, the company is the taxable person and may exercise the right to deduction, provided legal requirements are met.

The question raised

The issue concerns who holds the status of taxable person for the tax on the import of the active ingredient and whether, if it corresponds to the applicant, they may deduct the tax amounts accrued upon import.

The DGT's ruling

The taxable person for the import is the recipient of the goods, whether as the purchaser, assignee, or owner, or the consignee acting in their own name. In this case, the applicant is the taxable person by acting as the consignee in their own name. As the taxable person, they may deduct the import VAT amounts provided that they comply with the requirements and limits of Law 37/1992 and possess the supporting document.

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