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A taxpayer with two activities (furniture retail and appliance repair) asks whether they can apply the VAT equivalence surcharge regime in 2024. The Directorate General for Taxes (DGT) rules that this regime can be applied to their retail activity provided they have not waived the objective estimation method for Personal Income Tax (IRPF).
Cuestión planteada 1ª Si puede tributar en el 2024 por el régimen especial del recargo de equivalencia del IVA.
El comerciante minorista podrá aplicar el régimen de recargo de equivalencia en 2024 a su actividad comercial si le es aplicable el método de estimación objetiva del IRPF y no ha renunciado al mismo. Si renuncia a dicho método, no podrá aplicar el recargo de equivalencia a la actividad de comercio minorista porque sus operaciones de 2023 superaron el 80% de ventas a empresarios o profesionales. En ese caso, deberá aplicar el régimen general del IVA y la actividad por la que esté en el régimen simplificado pasará también al régimen general.
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