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V1538-18 ·6 June 2018 ·consulta-vinculante Medium impact
Tax

Tobacconists prohibited from applying equivalence surcharge on tobacco sales to points of sale subject to the surcharge

A query was raised regarding VAT taxation on tobacco sales via vending machines under a delegated management model. The DGT has determined that two distinct operations exist: the sale from the tobacconist to the point of sale, and the subsequent sale from the point of sale to the final consumer.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for tobacconists operating under delegated management, preventing double taxation or incorrect application of the equivalence surcharge in B2B transactions.

Lifecycle

2018-06-06PublishedPublished 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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