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V1849-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

Application of the equivalence surcharge for new clothing and the possibility of opting for the used goods regime for second-hand clothing

A professional inquires which IAE heading applies to them and which VAT regime must be applied when selling new and used clothing in the same premises. The DGT indicates that they must register under two IAE rubrics and apply different VAT regimes depending on the type of garment.

In 6 key points

Lifecycle

2022-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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