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V3215-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

General VAT regime applies instead of equivalence surcharge for manufacturing processes

An individual requested clarification on the applicable VAT regime for customising metal plates and the relevant IAE headings. The DGT ruled that, because a manufacturing process is involved, the individual is not a retail trader and must pay tax under the general VAT regime.

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2019-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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