Skip to content
V3479-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge must be applied to the online sale of unpackaged snacks

A taxpayer inquired which IAE headings should be used for selling snacks online and which VAT regime applies. The DGT ruled that the retail trade of food heading must be used and the equivalence surcharge regime must be applied.

In 6 key points

Lifecycle

2020-12-02PublishedPublished 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