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V2262-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge does not apply to second-hand books and magazines sales

A trader inquiring whether second-hand book sales can be included under the equivalence surcharge is advised that the surcharge does not apply to used goods, but may opt for the special regime for used goods.

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2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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