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V5273-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Tobacconists prohibited from passing on the equivalence surcharge on tobacco sales

A query was raised regarding VAT taxation on tobacco sales via vending machines under delegated management. The DGT clarifies that there are two distinct sales operations and establishes how VAT and the equivalence surcharge must be applied according to the tobacconist's tax regime.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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