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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.
Cuestión planteada Se cuestiona acerca de a quién corresponde la condición de sujeto pasivo del impuesto en la importación del principio activo y si, en caso de corresponder a la consultante, si puede deducir las cuotas del impuesto devengadas en la importación.
El sujeto pasivo de la importación es el destinatario de los bienes, ya sea adquirente, cesionario o propietario, o el consignatario que actúe en nombre propio. En este caso, la consultante es sujeto pasivo por actuar como consignataria en nombre propio. Como sujeto pasivo, puede deducir las cuotas de IVA de la importación siempre que cumpla los requisitos y límites de la Ley 37/1992 y posea el documento justificativo.
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