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A wholesaler of smoking products has requested clarification on whether its customers are subject to the equivalence surcharge regime. The Directorate-General for Taxes (DGT) has ruled that individuals engaged in the retail sale of these products without any processing must mandatorily apply this regime.
Question posed: Whether the special equivalence surcharge regime is applicable to their clients.
Natural persons who carry out habitual deliveries of movable goods without transforming them and whose sales to non-entrepreneurs exceed 80% of the total must apply the equivalence surcharge regime. This regime is mandatory for such persons and is considered a differentiated sector if they carry out other activities. The wholesaler must charge both VAT and the surcharge, unless the client provides written proof that they are not subject to this regime.
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