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A retail trader under the equivalence surcharge regime has enquired whether transport costs charged by suppliers form part of the tax base for the surcharge. The Directorate General for Taxes (DGT) has ruled that these costs are included in the VAT tax base and, consequently, in the tax base for 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 Impuesto sobre el Valor Añadido. La base imponible de las entregas de bienes incluye el importe total de la contraprestación, lo que comprende los portes, transportes y cualquier otro crédito efectivo derivado de la operación o prestaciones accesorias. Por tanto, los gastos de transporte se integran en la base imponible tanto para el IVA como para el recargo de equivalencia.
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