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V0910-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Fruit and vegetable trade without a permanent premises subject to equivalence surcharge and objective estimation IRPF

A query was made regarding the relevant IAE heading and the VAT and IRPF regimes for the itinerant trade of fruit and vegetables without handling. The DGT determines that the trader must register under IAE heading 663.1, apply the VAT equivalence surcharge, and may use the objective estimation method for IRPF.

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Lifecycle

2014-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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