Skip to content
V2570-22 ·20 December 2022 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge applies to the sale of untransformed fabrics, but not to manufactured products

A taxpayer has requested clarification regarding their applicable IAE heading and tax obligations for the sale of fabrics and handicrafts. The DGT clarifies that the equivalence surcharge applies to fabrics if sold untransformed, but does not apply to handicrafts manufactured by the taxpayer.

In 6 key points

Lifecycle

2022-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact