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V2566-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Equivalence regime cannot be maintained if sales to professionals exceed 20% of total deliveries

A retailer intends to add a wholesale activity in a separate premises. The DGT rules that, when combining both activities, if sales to businesses or professionals reach or exceed 20%, the retailer will lose their status and must tax their entire activity under the general regime.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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