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V0465-20 26 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Sale of tobacco via vending machines in cafés subject to the equivalence surcharge regime

A café owner has enquired whether the sale of tobacco through vending machines must be subject to the equivalence surcharge regime. The Directorate General of Taxes (DGT) has ruled that this activity is included in said regime and constitutes a distinct sector from hospitality activities.

The question raised

Application of the special regime of the equivalence surcharge to the sale of tobacco.

The DGT's ruling

The sale of tobacco via vending machines in hospitality businesses is included in the special regime of the equivalence surcharge. This activity is considered a differentiated sector from the main activity of the cafeteria. Tobacconists under the equivalence surcharge regime charge VAT but not the surcharge to their customers. If the tobacconist is under the general regime, they must charge both VAT and the equivalence surcharge to establishments subject to the special regime.

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