Skip to content
V0215-21 ·10 February 2021 ·consulta-vinculante Medium impact
Tax

Transport costs are included in the tax base for the equivalence surcharge

A self-employed individual selling olive oil under the equivalence surcharge regime has enquired whether shipping costs should be included in the tax base. The Directorate General for Taxes (DGT) has ruled that transport costs, being ancillary in nature, form part of the tax base for both VAT and the equivalence surcharge.

In 5 key points

How it affects those involved

This ruling clarifies that any ancillary costs related to the delivery of goods must be included in the total consideration for VAT and equivalence surcharge purposes, affecting how self-employed traders calculate their tax bases.

Lifecycle

2021-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact