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V1543-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Suppliers must not apply the equivalence surcharge if the product is for a differentiated sector and such status is proven

A joint ownership entity carries out two activities: a pastry industry (general regime) and retail trade (equivalence surcharge). A query was raised regarding whether the supplier must apply the equivalence surcharge when selling butter for the industrial activity.

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2023-06-05PublishedPublished 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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