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V1775-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Sale of air conditioning units subject to general VAT regime and mandatory direct estimation for IRPF

An appliance retailer has requested a ruling regarding IAE registration and the applicable VAT and IRPF regimes for selling air conditioning units. The DGT has determined that air conditioning units are classified as construction materials, which excludes them from the equivalence surcharge, and that the new activity will necessitate a transition to the direct estimation regime for IRPF purposes.

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2022-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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