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V2119-22 ·7 October 2022 ·consulta-vinculante Medium impact
Tax

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

An association inquired about the equivalence surcharge applicable to its members following the introduction of a new 5% VAT rate for certain fuels. The Directorate-General for Taxes (DGT) ruled that, as the law contains no specific provision for this new rate, the 0.50% surcharge must be applied.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for retailers of specific biomass fuels, ensuring that the equivalence surcharge remains at 0.50% despite the change in the standard VAT rate.

Lifecycle

2022-10-07PublishedPublished 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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