Skip to content
V3378-19 ·11 December 2019 ·consulta-vinculante Medium impact
Tax

Tobacco vending machine sales count towards objective estimation limits

A taxpayer operating a bar has enquired whether tobacco sales made via vending machines should be included when calculating the total volume of net income for the purposes of applying the objective estimation method. The Directorate General for Taxes (DGT) has ruled that they must be included, as such sales are carried out at the taxpayer's own account and risk.

In 5 key points

How it affects those involved

Taxpayers using the objective estimation method must ensure that all revenue from vending machines, including tobacco, is included in their turnover calculations to avoid exceeding statutory limits.

Lifecycle

2019-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact