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V0300-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Vending machine sales are subject to VAT and may be subject to the equivalence surcharge

An inquirer has requested clarification regarding the VAT regime applicable to the sale of products via vending machines. The DGT has ruled that such sales are subject to VAT and that, provided the requirements for a retail trader are met, the equivalence surcharge regime shall apply.

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2019-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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