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A consultant planning to open a retail pet food business inquires about their VAT and Personal Income Tax regime. The DGT clarifies that they will be taxed under the equivalence surcharge regime for VAT and that purchase expenses will be deductible for Personal Income Tax provided they are correlated with income and duly justified.
Question posed: If products are purchased from other retail businesses:
Regarding VAT, the consultant will be taxed under the special equivalence surcharge regime, meaning their suppliers must charge both the tax quota and the surcharge. Taxpayers under this regime are not required to settle the tax, deduct input quotas, or maintain invoice registration books. Regarding Personal Income Tax, expenses derived from invoices of other retailers will be deductible if their correlation with income is proven and they are justified by an invoice or equivalent document.
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