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A taxpayer has enquired whether the equivalence surcharge can be applied when selling gift items with personalised printing. The DGT has ruled that graphic printing is considered a process of transformation, which prevents the application of this tax regime to personalised products.
Cuestión planteada Aplicación del régimen especial del recargo de equivalencia a la actividad de venta de los citados bienes, incluso si se incorpora el nombre elegido por los clientes, impreso en los mismos.
El recargo de equivalencia no es aplicable a productos que hayan sido sometidos a procesos de fabricación, elaboración o manufactura, incluyendo la impresión gráfica de textos en artículos de regalo. El sujeto pasivo solo podrá aplicar este régimen a los productos que venda en el mismo estado en que los adquirió. La actividad de impresión gráfica debe tributar por el régimen general del IVA.
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