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V2252-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

A company sought clarification on which equivalence surcharge should apply to sales of products subject to the new reduced VAT rate of 5%. The DGT has determined that, as there is no specific provision in the law for this new rate, the 0.50 per cent surcharge must be applied.

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2022-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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