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An inquirer has requested clarification regarding the VAT regime applicable to the sale of products via vending machines. The DGT has ruled that such sales are subject to VAT and that, provided the requirements for a retail trader are met, the equivalence surcharge regime shall apply.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido.
Las entregas de bienes mediante máquinas expendedoras a título oneroso están sujetas al IVA al constituir una actividad empresarial. Si el consultante es comerciante minorista y comercializa los productos en el mismo estado en que los adquirió, le será aplicable el régimen especial del recargo de equivalencia. En este régimen, el sujeto pasivo no liquida ni paga el impuesto por sus operaciones comerciales, pero tampoco puede deducir las cuotas soportadas en sus adquisiciones.
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