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V2694-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Retail activities subject to the equivalence surcharge shall be considered a separate sector if other activities are performed

A professional performs electronic equipment repairs (general regime) and the sale of peripherals (equivalence surcharge). The DGT clarifies that the activity subject to the equivalence surcharge constitutes a separate sector and how the deduction should be applied.

In 6 key points

Lifecycle

2021-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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