Skip to content
V2137-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Calculation of the taxable base for VAT and equivalence surcharge in tobacco sales

A tobacconist under the general regime has requested guidance on how to determine the taxable base for charging VAT and the equivalence surcharge to customers subject to the equivalence surcharge regime. The DGT clarifies that the breakdown formula must be applied to the legally established retail sale price.

In 6 key points

How it affects those involved

This ruling provides legal certainty for retailers regarding the correct calculation of tax bases when dealing with customers under the equivalence surcharge regime, ensuring compliance with VAT and surcharge application rules.

Lifecycle

2018-07-18PublishedPublished 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