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A partnership consults on which VAT regime and which IAE headings apply to it for manufacturing, assembling, and selling kitchen furniture and household appliances. The DGT clarifies that the equivalence surcharge applies only if the products are sold in the same state in which they were acquired.
Question raised: Applicable regime in Value Added Tax for the activities to be undertaken. Application of the special equivalence surcharge regime to the marketing of household appliances. Applicable headings of the Economic Activities Tax.
The special equivalence surcharge regime applies to the supply of kitchen furniture, countertops, and integrated household appliances (such as ceramic hobs) provided they are marketed in the same state in which they were acquired. If the products undergo processes of adaptation or fitting, they are considered processed or manufactured and must be taxed under the general VAT regime. Regarding the IAE, if they are manufactured, heading 468.1 must be used; if third-party furniture is only assembled, headings 504.5 or 505.5; and if own furniture is marketed, headings 653.2 or 653.1.
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