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V1137-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge must be applied to goods deliveries not intended for resale by the retailer

A wholesale pharmaceutical cooperative has enquired whether the equivalence surcharge must be applied when selling products to pharmacies that intend to use them as samples, gifts, or for internal use. The Directorate-General for Taxes (DGT) has ruled that it must be applied, provided that such deliveries fall within the scope of the entity's habitual business activities.

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2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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