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V1477-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Objective estimation method and simplified VAT regime applicable to vehicle accessories trade, unless equivalence surcharge applies

The taxpayer asks whether the retail sale of vehicle accessories and spare parts can be taxed under the objective estimation method. The DGT confirms this is possible, provided the products are not subject to the equivalence surcharge regime.

In 6 key points

Lifecycle

2020-05-20PublishedPublished 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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