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A tobacco retailer has enquired whether it must leave the equivalence surcharge regime and submit a census declaration if it no longer meets the requirements of a retailer. The DGT has ruled that if sales to businesses or professionals exceed 19% of total sales, the retailer must tax under the general regime and report the change using Form 036.
Cuestión planteada - Si a partir del año siguiente estará excluida del régimen especial del recargo de equivalencia pasando a tributar por el régimen general del Impuesto y, en su caso, si debe presentar una declaración censal de modificación al respecto.
Si las ventas a empresarios o profesionales superan el 19% de las ventas totales en un año natural, el sujeto pasivo deja de ser comerciante minorista. En este caso, debe tributar por el régimen general de IVA a partir del 1 de enero del año siguiente. Es obligatorio presentar una declaración censal de modificación (modelo 036) para comunicar este cambio de régimen. Además, podrá deducir la cuota de IVA y recargo sobre sus existencias inventariadas en la fecha del cese.
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