Skip to content
V1987-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Spa service vouchers are univalent and the sale of decorative items constitutes a separate sector

A spa professional seeks clarification regarding VAT on vouchers sold via an intermediary and whether their new decoration shop must apply the equivalence surcharge. The DGT rules that the vouchers are univalent and that retail trade constitutes a separate sector.

In 6 key points

Lifecycle

2021-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact