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V0741-18 ·19 March 2018 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge regime applies to kitchen furniture and countertops if sold without transformation

A partnership consults on which VAT regime and which IAE headings apply to it for manufacturing, assembling, and selling kitchen furniture and household appliances. The DGT clarifies that the equivalence surcharge applies only if the products are sold in the same state in which they were acquired.

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2018-03-19PublishedPublished 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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