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A pharmaceutical maquila company asks whether it is liable for VAT on imported raw materials from a third party and whether it can deduct the tax. The DGT responds that it is liable if acting as a consignatary in its own name and may deduct the tax if it meets the requirements of a trader or professional.
Cuestión planteada Condición de sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en la importación mencionada y si, en caso, de corresponder a la consultante, se puede deducir las cuotas del impuesto devengadas en la importación.
La entidad será sujeto pasivo de la importación y, por tanto, deudora del impuesto, si actúa como consignataria en nombre propio de los bienes, aun sin ser propietaria de los mismos. Las cuotas de IVA soportadas en la importación podrán ser objeto de deducción siempre que la entidad tenga la condición de sujeto pasivo y cumpla los requisitos de empresario o profesional y los demás límites previstos en la Ley 37/1992. Para ello, deberá disponer del documento justificativo de la liquidación practicada por la Administración.
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