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V1163-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · recargo de equivalencia

Sale of air conditioning units requires VAT general regime and affects IRPF estimation method

An appliance repair technician inquired whether they could sell devices in addition to their current activity. The Tax Agency responded that the sale of air conditioning units is excluded from the equivalence surcharge, necessitating the use of the general VAT and IRPF regimes.

The question raised

Question posed: Impact on VAT and IRPF regarding the activity of replacing household appliances.

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