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A company has requested clarification on whether the sale of nuts through vending machines is subject to VAT and whether the equivalence surcharge regime must be applied. The Directorate-General for Taxes (DGT) has ruled that the activity is subject to the tax and, as it constitutes a retail sale of untransformed products, it falls within the equivalence surcharge regime.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las ventas de frutos secos consultadas, y aplicación del régimen especial del recargo de equivalencia.
Las entregas de frutos secos mediante máquinas expendedoras están sujetas al IVA cuando se ponen a disposición en territorio nacional. Al tratarse de una actividad de comercio minorista de bienes sin transformación, la consultante debe estar sometida al régimen especial del recargo de equivalencia. El recargo se exige mediante la repercusión de los proveedores y el comerciante debe repercutir la cuota del impuesto a sus clientes.
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