Skip to content
V3123-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to kitchen furniture and worktops if adapted or manufactured

A retailer of kitchen furniture and worktops has requested clarification on the applicable VAT regime. The DGT clarifies that the equivalence surcharge may be applied to products sold in their original acquired state, but the general regime must be used if the products are transformed or adapted.

In 5 key points

Lifecycle

2017-12-04PublishedPublished 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