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V1462-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge applies to untransformed products and constitutes a separate VAT sector

The taxpayer inquires about the obligation to issue invoices for internal transfers between activities and the applicable VAT regime. The DGT clarifies that the equivalence surcharge only applies to products that are neither manufactured nor transformed, and that transfers between separate sectors may be subject to VAT.

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2022-06-21PublishedPublished 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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