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An online infusion seller inquired whether they must apply the equivalence surcharge on sales to private individuals and if they need to change their IAE (Business Activity Tax) classification. The DGT ruled that the equivalence surcharge depends on whether the requirements for a retail trader are met, and that being registered as a wholesaler already permits retail sales.
Cuestión planteada Si a las ventas a consumidores finales les resultaría de aplicación el régimen especial del recargo de equivalencia del Impuesto sobre el Valor Añadido. Si debería darse de alta en otro epígrafe del Impuesto sobre Actividades Económicas por las ventas que realiza a particulares.
El régimen de recargo de equivalencia se aplicará si el sujeto es comerciante minorista, lo que requiere realizar entregas habituales de bienes sin transformación y que las ventas a no empresarios superen el 80% del total. Respecto al IAE, el pago de cuotas por actividades de comercio al por mayor faculta para la venta al por menor, por lo que no es necesario darse de alta en un epígrafe distinto.
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