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V0195-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · volumen de operaciones

Determination of the volume of operations for the SII obligation in mixed activities

The DGT explains that turnover for SII should be calculated by summing all activities, excluding VAT and the equivalence charge.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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