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V3001-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge not mandatory for the sale of vehicle parts

An engineer providing professional services also sells vehicle parts on a secondary basis by order. The DGT has determined that, although these involve the delivery of goods, such parts are excluded from the equivalence surcharge regime.

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2019-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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