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V1632-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime

A bar owner selling tobacco via vending machines asks whether tobacco shop invoices must include the equivalence surcharge. The DGT clarifies that the sale of tobacco through vending machines is an activity subject to the equivalence surcharge regime and constitutes a differentiated sector.

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2023-06-09PublishedPublished 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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