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V2766-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

Calculation of sub-leased section sales in turnover depends on whether the taxpayer acts as a commission agent for own or third-party account

A supermarket has requested clarification on whether sales from sub-leased sections, such as butchery or fruit, should be included in its VAT turnover. The DGT explains that the answer depends on whether the company acts as a commission agent on its own account or on behalf of another party.

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

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