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A tobacco retailer under the general tax regime has requested clarification on how to determine the taxable base for passing on VAT and the equivalence surcharge to customers (such as bars and restaurants) who are under the special tax regime. The DGT clarifies that the retailer must charge the retail price (including VAT) plus the equivalence surcharge calculated on the corresponding taxable base.
This ruling clarifies the calculation method for retailers in the general regime when selling to customers in the special regime, ensuring correct tax pass-through based on the retail price.
The tax team reviews your specific situation.
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