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A company enquired whether it could use a 'pooled price' for its fruit product imports. The DGT ruled that such a price constitutes the valid transaction value for determining the VAT taxable base and customs duties.
Cuestión planteada Sujeto pasivo y deducción de las cuotas soportadas del Impuesto sobre el Valor Añadido en la operación de importación.
El valor en aduana se determina por el método del valor de transacción, siendo el precio realmente pagado o por pagar el pactado con los proveedores. En este caso, el 'precio medio' constituye dicho precio. La base imponible del IVA resultará de adicionar al valor en aduana los derechos arancelarios y otros conceptos previstos en la ley. El derecho a la deducción de la cuota de importación requiere la posesión del documento de liquidación practicada por la Administración.
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