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A hospitality business owner has requested clarification regarding VAT and Personal Income Tax (IRPF) treatment for tobacco sales through vending machines, whether managed directly or via delegation. The Directorate-General for Taxes (DGT) has ruled that this activity is subject to the equivalence surcharge and constitutes a separate sector from the main business activity.
Businesses in the hospitality sector selling tobacco through vending machines must apply the equivalence surcharge and account for these sales as a distinct business sector for tax purposes.
The tax team reviews your specific situation.
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