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New guides on the latest Spanish tax and immigration developments.
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A pharmacy owner subject to the equivalence surcharge regime asks for guidance if their supplier refuses to apply it. The Directorate General of Taxes (DGT) states that the owner must notify the supplier of their status as a taxable person and, if the supplier continues to refuse, must inform the Tax Agency to avoid committing an infringement.
This ruling clarifies the compliance obligations for retailers under the equivalence surcharge regime, specifically regarding the duty to report supplier non-compliance to prevent administrative penalties.
The tax team reviews your specific situation.
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