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A pharmaceutical company has enquired whether importing substance samples for quality and efficacy testing is exempt from VAT. The DGT has ruled that this is possible, provided that legal requirements are met and administrative authorisation is obtained.
Cuestión planteada Aplicación de la exención regulada en el artículo 49 de la Ley 37/1992, del Impuesto sobre el Valor Añadido.
Las importaciones de muestras destinadas a exámenes, análisis o ensayos para determinar su composición o calidad están exentas si no constituyen operaciones de promoción comercial. La exención se limita a la cantidad estrictamente necesaria y los bienes deben ser consumidos o destruidos, salvo excepciones autorizadas. Es preceptivo contar con la autorización administrativa previa según el Reglamento del impuesto.
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