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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.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Los estancos que apliquen el régimen de recargo de equivalencia no pueden repercutir dicho recargo en sus ventas de tabaco, aunque sí deben repercutir la cuota del IVA. Si el estanco aplica el régimen general, deberá repercutir tanto el IVA como el recargo de equivalencia cuando venda a establecimientos acogidos al régimen especial. La base imponible se calculará dividiendo el precio de venta al público entre 1 más el tipo de gravamen.
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