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A company leasing digital screens imported from the UK asks whether it is liable for importation and whether it can deduct VAT. The DGT confirms that the lessee is liable if it acts as consignator in its own name and confirms its right to deduction if it meets legal requirements.
Cuestión planteada Condición de sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en la importación mencionada y si, en caso, de corresponder al consultante, se puede deducir las cuotas del impuesto devengadas en la importación.
La entidad arrendataria será sujeto pasivo de la importación si actúa como consignataria en nombre propio de los bienes. Las cuotas soportadas por la importación podrán deducirse siempre que se cumplan los requisitos de la Ley 37/1992 y los bienes se utilicen en operaciones sujetas y no exentas. En caso de importación temporal con exención parcial de derechos, la operación estará exenta y solo se liquidará el IVA por el servicio de arrendamiento mediante inversión del sujeto pasivo.
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