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V2791-20 ·11 September 2020 ·consulta-vinculante Medium impact
Tax

Sale of tobacco via vending machines in hospitality subject to equivalence surcharge

A hospitality business owner has enquired whether the sale of tobacco through automatic vending machines must be subject to the equivalence surcharge regime. The DGT has ruled that this activity is included in said regime and constitutes a distinct sector from general hospitality activities.

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2020-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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