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V0606-19 ·21 March 2019 ·consulta-vinculante Medium impact
Tax

Tobacco vending machine sales count towards objective estimation limits

A bar using the objective estimation method has enquired whether tobacco sales from its vending machine must be included when calculating the income limit. The DGT has ruled that they must, as such sales are carried out at the taxpayer's own risk and account.

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2019-03-21PublishedPublished 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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