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A tobacco retailers' association has requested clarification regarding the VAT treatment of its activities. The Directorate-General for Taxes (DGT) has reiterated its previous ruling, as there have been no changes to the applicable regulations.
Cuestión planteada Aclaración a la consulta de este Centro directivo nº V1256-14 de 8 de mayo de 2014.
La DGT reitera la contestación emitida en la consulta vinculante V1256-14 de 8 de mayo de 2014. Dado que la normativa aplicable al supuesto de hecho no ha variado, se mantiene el criterio anterior sobre el tratamiento del IVA en la venta de labores de tabaco.
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