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V1256-14 8 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Tobacconists subject to the equivalence surcharge cannot pass this charge on in tobacco sales

A query was raised regarding how to invoice tobacco sales to establishments under the equivalence surcharge regime. The DGT clarifies that tobacconists cannot charge the equivalence surcharge on their sales, although they must still pass on the VAT.

The question raised

Question raised - Method of invoicing in cases of tobacco sales to establishments authorized for sales with surcharge (bars, restaurants, etc.), subject to the special equivalence surcharge regime.

The DGT's ruling

Tobacconists subject to the equivalence surcharge regime may not pass on any amount as an equivalence surcharge in their tobacco sales, regardless of the recipient's status, but they must pass on the VAT amount. If the tobacconist is under the general regime, they must pass on both the VAT and the equivalence surcharge when selling to establishments subject to the special regime. The taxable base shall be calculated by breaking down the legally fixed retail price.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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