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V1544-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Determination of retail trader status and calculation of the tax base for the equivalence surcharge

A tobacco shop seeks clarification on whether it qualifies as a retail trader and how to calculate the tax base for applying the equivalence surcharge. The DGT clarifies that status depends on the percentage of sales made to other businesses and establishes the calculation formula for products with legally fixed prices.

In 6 key points

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2023-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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