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V2142-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Sale of nuts via vending machines subject to VAT and the equivalence surcharge regime

A company has requested clarification on whether the sale of nuts through vending machines is subject to VAT and whether the equivalence surcharge regime must be applied. The Directorate-General for Taxes (DGT) has ruled that the activity is subject to the tax and, as it constitutes a retail sale of untransformed products, it falls within the equivalence surcharge regime.

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2022-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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