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A café owner has requested a ruling regarding the VAT and Personal Income Tax (IRPF) treatment of tobacco sales through vending machines. The Directorate-General for Taxes (DGT) has determined that this activity must be taxed under the special equivalence surcharge regime and constitutes a separate sector from the main business activity.
Cuestión planteada Tributación en el IVA y en el IRPF de los rendimientos derivados de la venta de tabaco, tanto si de la autorización se realiza una gestión directa por parte del consultante o una gestión delegada con un estanco.
La venta de tabaco en máquinas expendedoras por negocios de hostelería se incluye en el régimen especial del recargo de equivalencia y es un sector diferenciado de la actividad de cafetería. En IRPF, tanto la gestión directa como la delegada implican que el riesgo y ventura es del titular, por lo que los ingresos de la venta total son rendimientos íntegros. Las cuotas de IVA y el recargo de equivalencia soportados en la compra de tabaco se consideran gasto deducible como mayor importe de la compra.
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