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A newsstand owner has requested a ruling regarding the VAT and Personal Income Tax (IRPF) implications of tobacco sales. The Directorate General of Taxes (DGT) has determined that this activity is subject to the VAT equivalence surcharge regime and has specified how to declare income and expenses for Personal Income Tax purposes.
Cuestión planteada Tributación, tanto en el IVA como en el IRPF de la venta de tabaco.
La venta de tabaco por un comerciante minorista está sujeta al régimen especial del recargo de equivalencia, por lo que el sujeto pasivo no debe liquidar ni pagar el IVA de sus ventas, pero tampoco puede deducir cuotas soportadas en dicha actividad. En el IRPF, el importe total de la venta de tabaco (incluido el IVA repercutido) es rendimiento íntegro, mientras que las facturas de tabaco, incluyendo el IVA soportado y el recargo de equivalencia, se consideran gasto deducible como mayor importe de la compra.
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