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V5359-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Tobacconists prohibited from passing on the equivalence surcharge in tobacco sales

A query was raised regarding VAT taxation on tobacco sales via vending machines under delegated management. The DGT clarifies that two distinct operations exist: the sale from the tobacconist to the point of sale, and the sale from the point of sale to the consumer.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Tobacconists applying the equivalence surcharge regime may not pass on said surcharge in their tobacco sales, although they must pass on the VAT amount. If the tobacconist applies the general regime, they must pass on both the VAT and the equivalence surcharge when selling to establishments subject to the special regime. The taxable base shall be calculated by dividing the retail price by 1 plus the tax rate.

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