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V3419-20 ·25 November 2020 ·consulta-vinculante Medium impact
Tax

Tobacco sales in newsstands are subject to the VAT equivalence surcharge regime

A newsstand owner has requested a ruling regarding the VAT and Personal Income Tax (IRPF) implications of tobacco sales. The Directorate General of Taxes (DGT) has determined that this activity is subject to the VAT equivalence surcharge regime and has specified how to declare income and expenses for Personal Income Tax purposes.

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2020-11-25PublishedPublished 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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