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A bar owner sought clarification on whether payments received from a supplier for advertising or exclusive beverage sales constituted discounts or taxable income. The DGT ruled that these are service provisions that mandate a transition from the simplified VAT regime and the IRPF objective estimation method.
Business owners providing ancillary services such as advertising or exclusivity must ensure they are registered under the general VAT regime and are not using the objective estimation method for personal income tax (IRPF).
The tax team reviews your specific situation.
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