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V5273-16 13 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Tobacconists prohibited from passing on the equivalence surcharge on tobacco sales

A query was raised regarding VAT taxation on tobacco sales via vending machines under delegated management. The DGT clarifies that there are two distinct sales operations and establishes how VAT and the equivalence surcharge must be applied according to the tobacconist's tax regime.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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