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V0159-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Suppliers must charge the equivalence surcharge if the customer is subject to said special regime

A pharmacy asks whether its supplier must apply the equivalence surcharge, given that the supplier refuses, claiming the customer is a company. The DGT clarifies that the surcharge is mandatory for retail traders who are natural persons or entities under the income attribution regime.

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2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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