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A query was raised regarding VAT taxation on tobacco sales via vending machines under a delegated management model. The DGT has determined that two distinct operations exist: the sale from the tobacconist to the point of sale, and the subsequent sale from the point of sale to the final consumer.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Los estancos que apliquen el régimen de recargo de equivalencia no pueden repercutir dicho recargo en las ventas de tabaco, independientemente de la condición del destinatario, aunque sí deben repercutir la cuota del IVA. Si el estanco aplica el régimen general, deberá repercutir tanto el IVA como el recargo de equivalencia cuando venda a establecimientos acogidos al régimen especial. La base imponible se calculará aplicando la fórmula de desglosar el tipo de gravamen del precio de venta al público.
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