Skip to content
V0093-15 ·15 January 2015 ·consulta-vinculante Medium impact
Tax

Sales of handcrafted leather goods subject to standard VAT rate and direct estimation for Income Tax

A taxpayer inquired about the relevant IAE heading and the applicable VAT and Income Tax treatment for the manufacture and sale of leather goods. The DGT ruled that heading 442.1 of the IAE must be used, VAT must be charged at the standard rate, and income must be declared using the direct estimation method for Income Tax purposes.

In 6 key points

Lifecycle

2015-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact