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V2551-22 ·15 December 2022 ·consulta-vinculante Medium impact
Tax

Retailers under the equivalence surcharge regime do not pass on the surcharge in their sales

A pharmacy was inquiring whether its suppliers, who are also retailers under the equivalence surcharge regime, should apply said surcharge to their purchases. The DGT rules that, as both parties are retailers, the supplier cannot pass on the equivalence surcharge, although they must still apply the corresponding VAT rate.

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2022-12-15PublishedPublished 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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