Skip to content
V1163-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Sale of air conditioning units requires VAT general regime and affects IRPF estimation method

An appliance repair technician inquired whether they could sell devices in addition to their current activity. The Tax Agency responded that the sale of air conditioning units is excluded from the equivalence surcharge, necessitating the use of the general VAT and IRPF regimes.

In 6 key points

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact