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V3937-16 19 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

VAT equivalence surcharge depends on non-business sales exceeding 80% of total turnover

A partnership providing veterinary consultations and animal product sales has requested clarification on the applicable IAE headings and VAT taxation methods. The DGT clarifies the relevant IAE headings and warns that the entity will lose its retailer status if sales to businesses exceed 20% of its total sales.

The question raised

Cuestión planteada -Epígrafes del Impuesto sobre Actividades Económicas en que debe matricularse.

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