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V0395-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge applies only to the resale of beverages and untransformed products

A pizza maker has enquired whether the equivalence surcharge must be applied when also selling beverages and untransformed ice creams. The DGT has ruled that this regime is mandatory for the resale of untransformed products, but not for products manufactured by the business itself.

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2022-02-28PublishedPublished 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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