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V0672-15 ·26 February 2015 ·consulta-vinculante Medium impact
Tax

VAT and equivalence surcharge must be applied to goods supplied to retailers under the special regime

A company selling products to pharmacies has enquired whether it must apply the equivalence surcharge when its customers are retailers subject to said special regime. The Directorate General for Taxes (DGT) has ruled that both VAT and the equivalence surcharge must be passed on in such supplies.

In 5 key points

How it affects those involved

This ruling clarifies the tax obligations for wholesalers supplying retailers under the special regime, confirming that the equivalence surcharge is mandatory in these transactions.

Lifecycle

2015-02-26PublishedPublished 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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