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V4254-16 ·4 October 2016 ·consulta-vinculante Medium impact
Tax

Preparing fresh products such as sausages or burgers does not prevent the application of the equivalence surcharge

A food retailer who prepares fresh products (burgers, sausages, etc.) has enquired whether they must apply the equivalence surcharge. The DGT has ruled that the preparation of products for fresh sale, without curing or similar transformation processes, allows the retailer to maintain their status as a retail trader.

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Lifecycle

2016-10-04PublishedPublished 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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