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V5461-26 ·11 August 2026 ·consulta-vinculante Medium impact
Tax

Suppliers must pass on the equivalence surcharge on sales of goods without transformation

A retail trader under the equivalence surcharge regime asks whether their supplier must pass on said surcharge. The DGT clarifies that the supplier must pass it on in sales of goods without transformation, but the trader themselves must self-assess it for intra-Community acquisitions or reverse charges.

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2026-08-11PublishedPublished 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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