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V4945-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Pharmacy returns are subject to Personal Income Tax and community of property entities must apply the VAT equivalence surcharge

A query was raised regarding whether pharmacies can be taxed under Corporate Tax and whether community of property entities must apply the VAT equivalence surcharge regime. The DGT ruled that pharmacy activity is attributed to the individual owner and that community of property entities are VAT-registered traders obliged to apply the equivalence surcharge on non-processed products.

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2016-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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