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V2320-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

The VAT equivalence surcharge depends on the application of the IRPF objective estimation method

A trader of drugstore products for mechanical workshops inquires whether they must apply the equivalence surcharge and their IAE heading. The DGT determines that, although their clients are entrepreneurs, they may be taxed under the equivalence surcharge regime if they use the objective estimation method of signs, indices, and modules.

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2021-08-16PublishedPublished 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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