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A taxpayer paying the equivalence surcharge asks whether they can carry out distance sales within the EU under the OSS system without losing their status as a retail entrepreneur. The DGT explains that intracommunity distance sales are compatible with their status as a retail entrepreneur and outlines how the Union regime works.
Cuestión planteada Conocer si ambos regímenes son compatibles en el ámbito del Impuesto sobre el Valor Añadido, y si la realización de las citadas operaciones afecta a la condición de empresario minorista del consultante, a efectos de la aplicación del régimen especial de recargo de equivalencia.
El régimen de la Unión (OSS) es compatible con el régimen de recargo de equivalencia. Las ventas a distancia intracomunitarias de bienes se consideran operaciones sujetas en el Estado miembro de destino cuando se supera el umbral de 10.000 euros o se opta por la tributación en destino. El comerciante minorista en recargo de equivalencia debe seguir aplicando dicho régimen de forma obligatoria si cumple los requisitos. No obstante, los sujetos en recargo de equivalencia no podrán deducir cuota alguna del impuesto por estas operaciones.
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