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V3271-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Coffee machine leasing taxed at 10% if ancillary to capsule sales, or 21% if a standalone operation

A coffee company has requested clarification on the taxation of leasing machines that are only compatible with its own capsules. The DGT has ruled that if the leasing is ancillary to the sale of capsules, the 10% rate applies; however, if a separate price or rental fee is agreed upon, they are taxed separately at rates of 21% and 10% respectively.

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2017-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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