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V0995-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge is mandatory from the first year if there was no commercial activity in the previous calendar year

The inquirer asks whether the term 'preceding year' in the equivalence surcharge regime refers to the calendar year or the fiscal year. The DGT rules that, since no commercial activities were carried out in the previous calendar year, the requirement regarding the percentage of sales to end consumers does not apply during the first year.

In 6 key points

How it affects those involved

This clarification provides certainty for new retailers regarding their obligation to join the equivalence surcharge regime and the specific criteria used to determine their eligibility based on prior year activity.

Lifecycle

2022-05-05PublishedPublished 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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