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V1441-21 ·17 May 2021 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to the sale of jewellery, minerals and collectables

A query was raised regarding whether the special equivalence surcharge regime applies to the commercialisation of certain goods. The DGT clarifies that specific products, such as jewellery, minerals and collectables, are excluded from this regime.

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2021-05-17PublishedPublished 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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