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V1070-20 ·27 April 2020 ·consulta-vinculante Medium impact
Tax

Tobacco sales via vending machines are subject to the equivalence surcharge and constitute a separate sector

A café owner has requested a ruling regarding the VAT and Personal Income Tax (IRPF) treatment of tobacco sales through vending machines. The Directorate-General for Taxes (DGT) has determined that this activity must be taxed under the special equivalence surcharge regime and constitutes a separate sector from the main business activity.

In 6 key points

How it affects those involved

Businesses operating vending machines for tobacco must ensure they comply with the specific equivalence surcharge regime and maintain separate accounting for this activity from their primary business operations.

Lifecycle

2020-04-27PublishedPublished 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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