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V2233-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Retailers under the equivalence surcharge regime must receive the surcharge from their suppliers

A retailer has requested clarification regarding the application of the special equivalence surcharge regime to their business activity. The Directorate General for Taxes (DGT) clarifies that they must pay tax under this regime and that their suppliers must charge them both VAT and the surcharge.

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2017-09-05PublishedPublished 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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