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V1142-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Suppliers must not pass on the equivalence surcharge on products intended for activities not subject to that regime

A hospitality operator who also sells tobacco via vending machines (under the equivalence surcharge regime) asks whether suppliers must apply the surcharge to purchases intended for their hospitality business. The DGT rules that, as these are distinct sectors, the supplier must not apply the surcharge to hospitality products if the customer proves that said activity is not subject to the special regime.

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2022-05-20PublishedPublished 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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