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The taxpayer inquires about the obligation to issue invoices for internal transfers between activities and the applicable VAT regime. The DGT clarifies that the equivalence surcharge only applies to products that are neither manufactured nor transformed, and that transfers between separate sectors may be subject to VAT.
Cuestión planteada Cuestiona la obligación de emitir factura en las entregas de productos de una actividad a otra y el régimen a efectos del Impuesto sobre el Valor Añadido que sería de aplicación a las mismas.
El régimen de recargo de equivalencia es obligatorio para comerciantes minoristas de productos sin procesos de fabricación, elaboración o manufactura. Estas actividades constituyen un sector diferenciado frente a la venta de productos transformados, que tributa por el régimen general. Las transferencias de bienes entre sectores diferenciados pueden constituir operaciones sujetas a IVA por autoconsumo. En cambio, las transferencias entre actividades que no sean sectores diferenciados no requieren la emisión de factura al no ser operaciones del ámbito del impuesto.
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