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V1846-14 ·10 July 2014 ·consulta-vinculante Medium impact
Tax

Retailers under equivalence surcharge cannot deduct VAT on tobacco sales to other EU members

A tobacco retailer in equivalence surcharge regime asks whether it can deduct VAT on distance sales of tobacco to consumers in other EU member states. The DGT responds that, due to the objective nature of the equivalence surcharge, no VAT deduction is allowed.

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2014-07-10PublishedPublished 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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