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V0604-15 ·18 February 2015 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to bike racks as they are considered motor vehicle accessories

A partnership sought clarification on whether products sold to convert vans into motorhomes are subject to the equivalence surcharge regime. The DGT determined that bike racks are vehicle accessories and are therefore excluded, whereas all other products remain subject to this tax regime.

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2015-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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