Skip to content
Back to index
V1409-14 27 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Product customisation through manufacturing processes excludes retail trader status for such goods

A business sells skateboards, some unmodified and others customised with specific designs or photos. The DGT ruled that the equivalence surcharge cannot be applied to customised products, as the customisation process is considered a manufacturing process.

The question raised

Cuestión planteada - Régimen aplicable a efectos del Impuesto sobre el Valor Añadido.

Email
Contact