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V1909-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

A retail trader under the equivalence surcharge regime does not receive the surcharge if their supplier is also a retailer

A pharmacy under the equivalence surcharge regime asks whether it can purchase from a supplier who is also a retailer and whether said supplier must pass on the surcharge. The DGT responds that, if the supplier is also subject to the equivalence surcharge regime, they may not pass on said surcharge to their customers, regardless of their status.

In 6 key points

Lifecycle

2022-09-08PublishedPublished 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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