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V0195-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Determination of the volume of operations for the SII obligation in mixed activities

The DGT explains that turnover for SII should be calculated by summing all activities, excluding VAT and the equivalence charge.

In 6 key points

How it affects those involved

Businesses with pharmacy operations and property leases must accurately compute their turnover for SII reporting by including all activities except VAT and the equivalence charge.

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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