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V1507-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Tobacco and stationery sales may be subject to equivalence surcharges, while other activities fall under direct estimation

A taxpayer conducting four economic activities (tobacco, books, parcel services, and lotteries) has requested clarification regarding VAT and IRPF taxation. The DGT has determined that there are two distinct sectors for VAT purposes and that, as it is impossible to apply objective estimation to all activities, the taxpayer must use direct estimation for IRPF.

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2024-06-20PublishedPublished 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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