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A taxpayer has requested clarification on how to deduct VAT for goods and services used in both the hospitality sector and tobacco vending machine sales. The Directorate General for Taxes (DGT) has ruled that tobacco sales via vending machines are subject to the equivalence surcharge and constitute a separate VAT sector.
Cuestión planteada Régimen de deducción de las cuotas del Impuesto soportadas por bienes y servicios utilizados en común en ambas actividades.
La venta de tabaco mediante máquinas expendedoras por hosteleros está incluida en el régimen de recargo de equivalencia y es un sector diferenciado. Se debe aplicar un régimen de deducciones separado para cada sector. Para bienes y servicios de uso común, se aplicará el porcentaje de deducción según el artículo 104 de la Ley 37/1992. Si no se puede cuantificar el volumen de operaciones, la deducción para el régimen simplificado será del 50% si se usa en común con el recargo de equivalencia.
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