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V0729-22 ·4 April 2022 ·consulta-vinculante Medium impact
Tax

Cutting foam does not prevent the application of the equivalence surcharge regime

A professional is inquiring whether cutting foam blocks into pieces according to customer orders prevents them from applying the equivalence surcharge regime. The Tax Agency (DGT) responds that cutting is not considered a transformation process that would result in the loss of retail trader status.

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2022-04-04PublishedPublished 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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