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V0496-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

VAT equivalence surcharge regime depends on not having waived the objective estimation method for Personal Income Tax

A taxpayer with two activities (furniture retail and appliance repair) asks whether they can apply the VAT equivalence surcharge regime in 2024. The Directorate General for Taxes (DGT) rules that this regime can be applied to their retail activity provided they have not waived the objective estimation method for Personal Income Tax (IRPF).

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2024-04-04PublishedPublished 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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