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V0330-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Tobacco vending machine sales count towards turnover under the objective estimation method

A bar owner has enquired whether revenue from tobacco sales via a vending machine should be included in the calculation of turnover. The DGT has ruled that it must, as such sales are carried out at the taxpayer's own risk and account.

In 5 key points

How it affects those involved

Taxpayers using the objective estimation method must include all revenue from tobacco vending machines in their total turnover calculations.

Lifecycle

2019-02-15PublishedPublished 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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