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V2791-20 11 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Sale of tobacco via vending machines in hospitality subject to equivalence surcharge

A hospitality business owner has enquired whether the sale of tobacco through automatic vending machines must be subject to the equivalence surcharge regime. The DGT has ruled that this activity is included in said regime and constitutes a distinct sector from general hospitality activities.

The question raised

Application of the special regime of the equivalence surcharge to the sale of tobacco.

The DGT's ruling

The sale of tobacco through vending machines by hospitality business owners is included in the special regime of the equivalence surcharge. This activity is considered a differentiated sector from the cafeteria or bar activity carried out by the taxable person. Tobacco shops applying the equivalence surcharge may not pass on said surcharge in their tobacco sales, but they may pass on the VAT amount.

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