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V1598-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge regime applies if the consultant meets retail trader requirements

A professional purchasing boxes of collectible card packs to sell the cards individually asks whether they must apply the equivalence surcharge regime. The DGT states that opening packs constitutes mere sorting rather than transformation; however, eligibility for the regime depends on meeting the requirements for retail traders and sales to end consumers.

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2024-07-01PublishedPublished 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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