Skip to content
V0497-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Retailers under the equivalence surcharge scheme are not required to settle VAT, subject to exceptions

A self-employed professional under the equivalence surcharge scheme asks whether they are required to submit quarterly VAT returns. The DGT rules that they are not obliged to settle or pay the tax on their commercial operations under this regime.

In 5 key points

Lifecycle

2023-03-02PublishedPublished 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