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V1569-20 ·25 May 2020 ·consulta-vinculante Medium impact
Tax

VAT and equivalence surcharge must be applied to the taxable base calculated from the retail sale price

A tobacco retailer under the general tax regime seeks clarification on how to determine the taxable base for passing on VAT and the equivalence surcharge to customers under the special tax regime. The DGT clarifies that the retailer must charge the retail sale price (including VAT) plus the equivalence surcharge calculated on the corresponding taxable base.

In 6 key points

How it affects those involved

This ruling clarifies the calculation method for retailers in the general regime when selling to customers in the special regime, ensuring correct tax pass-through based on the retail sale price.

Lifecycle

2020-05-25PublishedPublished 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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