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A Spanish company receives and stores goods for a US client, acting as an indirect representative for the importation. The DGT ruled that the US company is the taxable person and the one entitled to the VAT deduction, while the Spanish company holds joint and several liability.
Cuestión planteada Posibilidad de que la consultante se deduzca el IVA devengado por la importación de los productos y, en su caso, en función de su destino final cuando son vendidos por su cliente norteamericano.
La empresa que actúa mediante representación indirecta es responsable solidaria del IVA de la importación, pero el sujeto pasivo es el dueño de las mercancías. Por tanto, el derecho a la deducción del impuesto corresponde a la entidad cliente (la empresa norteamericana), siempre que se cumplan los requisitos legales. Los servicios de gestión prestados por la consultante al cliente extranjero no están sujetos al IVA al entenderse realizados fuera del territorio nacional.
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