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V2436-21 ·22 September 2021 ·consulta-vinculante Medium impact
Tax

IAE registration and equivalence surcharge regime depend on whether perfume packaging constitutes a transformation

A consultant asks how to register to sell white-label perfumes in bulk online and which VAT regime applies. The DGT indicates that the IAE heading and VAT regime depend on whether the packaging is elementary or involves a substantial transformation of the product.

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2021-09-22PublishedPublished 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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