Skip to content
V2010-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

A retailer under the equivalence surcharge regime may purchase from another retailer without the surcharge being applied

A pharmacy owner inquired whether she could acquire merchandise from a retail trader without the latter applying the equivalence surcharge. The DGT confirms that, if the supplier is also a retailer subject to the special regime, they are prohibited from passing on the surcharge in their sales.

In 5 key points

Lifecycle

2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact