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A café-bar owner authorised to sell tobacco has enquired about VAT taxation regarding the acquisition of tobacco products. The DGT clarifies that these constitute two distinct operations and outlines how the equivalence surcharge must be applied depending on the tobacconist's tax regime.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Existen dos operaciones diferenciadas: la entrega del estanco al punto de venta con recargo y la entrega de este al consumidor final. Si el estanco aplica el régimen especial de recargo de equivalencia, no puede repercutir recargo de equivalencia en sus ventas de tabaco, aunque sí debe repercutir la cuota de IVA. Si el estanco aplica el régimen general, deberá repercutir tanto el IVA como el recargo de equivalencia al punto de venta con recargo.
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