Skip to content
V2986-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Application of the equivalence surcharge regime for online sales of accessories

An individual planning to sell accessories (handbags, coats, etc.) online has requested clarification on whether they must apply the equivalence surcharge regime. The DGT has determined that they must pay tax under this special regime as they are a retail trader of non-transformed goods.

In 6 key points

Lifecycle

2016-06-27PublishedPublished 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