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V2539-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

The printing of designs on T-shirts constitutes a manufacturing process that excludes the surcharge on equivalence regime

A taxpayer who sells T-shirts with designs printed by third parties asks whether they can apply the surcharge on equivalence regime. The DGT responds that the printing of images through vinyl, screen printing, or embroidery constitutes a manufacturing process, therefore sales are subject to the general VAT regime.

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2019-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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