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The inquirer asks how starting a business selling tobacco products affects their VAT and Income Tax (IRPF) obligations. The DGT rules that the VAT equivalence surcharge must be applied and that, for Income Tax purposes, the taxpayer must transition from the objective estimation method to the direct estimation method.
Cuestión planteada Incidencia que tiene el inicio de la nueva actividad en la tributación del consultante tanto en el IRPF como en el IVA.
En el IVA, la venta de labores de tabaco está sujeta al régimen especial de recargo de equivalencia al no ser un producto excluido y ser el consultante un comerciante minorista. En el IRPF, al no estar la actividad de labores de tabaco incluida en el método de estimación objetiva, el contribuyente determinará el rendimiento de sus actividades antiguas por estimación objetiva y la nueva por estimación directa durante el año de inicio, debiendo aplicar la estimación directa a todas sus actividades a partir del año siguiente.
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