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V1384-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

VAT and the equivalence surcharge must be applied to the taxable base calculated from the retail sale price

A tobacco retailer under the general regime inquires how to determine the taxable base to apply VAT and the equivalence surcharge to customers under the equivalence surcharge regime. The DGT clarifies that both concepts must be applied using a calculation formula based on the retail sale price.

In 6 key points

Lifecycle

2019-06-12PublishedPublished 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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