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A tobacconist under the general regime has requested guidance on how to determine the taxable base for charging VAT and the equivalence surcharge to customers subject to the equivalence surcharge regime. The DGT clarifies that the breakdown formula must be applied to the legally established retail sale price.
Cuestión planteada Forma de determinar la base imponible sobre la que deben repercutirse tanto el Impuesto sobre el Valor Añadido y el recargo de equivalencia correspondiente.
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