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V2639-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge regime applies to online flower sales

An individual has enquired whether the sale of flowers via the internet is subject to the special equivalence surcharge regime. The Directorate-General for Taxes (DGT) has ruled that the online sales channel does not prevent the application of this regime, provided the requirements for a retail trader are met.

In 5 key points

How it affects those involved

This ruling clarifies that digital sales channels do not exempt businesses from the equivalence surcharge regime if they operate as retail traders.

Lifecycle

2020-08-13PublishedPublished 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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