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The inquirer asks whether it is possible to simultaneously apply the equivalence surcharge regime and the general VAT regime. The DGT rules that, depending on whether sales to non-entrepreneurs exceed 80%, the entire trade of untransformed goods must be taxed under either the equivalence surcharge or the general regime.
Cuestión planteada 1.- Si se puede aplicar simultáneamente el régimen especial de recargo de equivalencia y el régimen general en el Impuesto sobre el Valor Añadido por la actividad de venta de bienes.
Para determinar si se es comerciante minorista, se deben computar todas las entregas de bienes no transformados, independientemente de la calificación en el Impuesto de Actividades Económicas. Si las ventas a quienes no son empresarios o profesionales superan el 80% del total, se debe tributar por toda esa actividad comercial mediante el recargo de equivalencia. Si no se alcanza dicho porcentaje, se aplicará el régimen general por la totalidad de la actividad comercial.
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