TEAC Resolution: Hidden Sales Regularization and VAT Inclusion in IRPF Taxable Base.

• TEAC resolution regarding regularization of hidden sales for IRPF base with VAT included
• Confirmation of interpretation by TEAR and Supreme Court
• Hidden sales detected in inspection of clothing business
• Disagreement between Inspection and TEAR on whether prices should include VAT for all periods
• TEAC decision to consider prices with VAT included for all periods, regardless of VAT prescription
• Emphasis on logical consistency and legal certainty in decision-making

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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