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An optician has enquired whether their activity qualifies for the VAT equivalence surcharge regime. The DGT has ruled that this regime may only be applied to products sold in the same state as they were acquired, thereby excluding glasses that have undergone manufacturing or processing stages.
Cuestión planteada 1ª Si la actividad descrita puede acogerse al régimen especial del recargo de equivalencia del IVA.
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