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A hospitality operator who also sells tobacco via vending machines (under the equivalence surcharge regime) asks whether suppliers must apply the surcharge to purchases intended for their hospitality business. The DGT rules that, as these are distinct sectors, the supplier must not apply the surcharge to hospitality products if the customer proves that said activity is not subject to the special regime.
Cuestión planteada Cuestiona si el proveedor le debe repercutir el recargo previsto en el Régimen especial del Recargo de equivalencia en las compras realizadas para su actividad de hostelería.
La venta de tabaco en máquinas expendedoras constituye un sector diferenciado de la actividad de hostelería. Cuando un proveedor suministre productos que no se destinen a la actividad sujeta al recargo de equivalencia, no deberá repercutirlo siempre que el adquirente acredite que para esa actividad específica no está sometido a dicho régimen. En el caso de la adquisición de tabaco para la actividad de venta en máquinas, los estancos que apliquen el régimen general deberán repercutir tanto el IVA como el recargo de equivalencia.
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