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V0465-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Sale of tobacco via vending machines in cafés subject to the equivalence surcharge regime

A café owner has enquired whether the sale of tobacco through vending machines must be subject to the equivalence surcharge regime. The Directorate General of Taxes (DGT) has ruled that this activity is included in said regime and constitutes a distinct sector from hospitality activities.

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2020-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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