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A self-employed individual selling olive oil under the equivalence surcharge regime has enquired whether shipping costs should be included in the tax base. The Directorate General for Taxes (DGT) has ruled that transport costs, being ancillary in nature, form part of the tax base for both VAT and the equivalence surcharge.
Cuestión planteada Base imponible del recargo de equivalencia correspondiente a las entregas objeto del comercio habitual del consultante.
La base imponible del recargo de equivalencia es la misma que la del IVA. Los gastos de transporte o portes que tengan carácter accesorio a la entrega de bienes se integran en la base imponible de dichas entregas, tanto para la liquidación del impuesto como para el recargo de equivalencia.
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