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V0628-23 ·16 March 2023 ·consulta-vinculante Medium impact
Tax

Infringement for failure to charge equivalence surcharge can be avoided by notifying the AEAT

A retail trader sought advice on how to proceed if their suppliers do not include the equivalence surcharge in their invoices. The DGT indicates that the trader must notify their suppliers of their status as a taxable person and, should the failure to charge the surcharge persist, inform the Tax Agency to avoid penalties.

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2023-03-16PublishedPublished 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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