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V0764-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Sales of third-party products subject to equivalence surcharge and requiring a new IAE heading

A manufacturer of miniatures has enquired whether it can sell complementary products (brushes, paints) under the general VAT regime and within its existing IAE heading. The DGT has ruled that the equivalence surcharge regime must be applied to these products and that the entity must register under a specific IAE heading for the retail trade of such items.

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2022-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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