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A tobacco retailer under the general tax regime has requested clarification on how to determine the taxable base for passing on VAT and the equivalence surcharge to customers (such as bars and restaurants) who are under the special tax regime. The DGT clarifies that the retailer must charge the retail price (including VAT) plus the equivalence surcharge calculated on the corresponding taxable base.
Cuestión planteada Forma de determinar la base imponible sobre la que deben repercutirse tanto el Impuesto sobre el Valor Añadido como el recargo de equivalencia correspondiente.
Cuando los precios de venta al público están fijados legalmente e incluyen el IVA, la base imponible para repercutir tanto el impuesto como el recargo de equivalencia se calcula mediante la fórmula: 100 x precio venta al público (IVA incluido) / (100 + tipo gravamen). El sujeto pasivo debe cobrar al cliente el precio de venta al público (IVA incluido) y, además, el recargo de equivalencia calculado, el cual deberá liquidar e ingresar en la Hacienda Pública.
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