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V2481-22 1 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Company acting as consignatary in its own name is VAT liable on imports

A Spanish pharmaceutical company manufacturing goods on consignment for a Swiss entity asks whether it is VAT liable on the import of raw materials and whether it can claim the tax. The DGT responds that if it acts as consignatary in its own name, it is VAT liable and may claim the tax if it meets legal requirements.

The question raised

Status of a taxable person for Value Added Tax purposes in the aforementioned importation and whether, if applicable to the applicant, the tax amounts accrued in the importation may be deducted.

The DGT's ruling

The entity acting as a consignee in its own name in the importation of goods holds the status of a taxable person for VAT purposes, even if it is not the owner of the goods. Therefore, it may deduct the tax amounts incurred in the importation provided that it meets the requirements of a business or professional and possesses the supporting document of the settlement.

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