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V2165-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Merchant under equivalence surcharge must self-claim VAT and surcharge on intracommunity purchases

A retail merchant under the equivalence surcharge scheme enquires about the taxation of goods purchased from non-UE suppliers at fairs. The DGT clarifies that the merchant must self-claim VAT and equivalence surcharge on intracommunity acquisitions and deliveries to Spain from non-established suppliers.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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