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V1518-26 12 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · recargo de equivalencia

The equivalence surcharge does not apply to the sale of processed products or the acquisition of services

The applicant asks which VAT regime applies to the sale of their own products and assembly services, and whether the equivalence surcharge must be applied to services from the EU. The DGT rules that product transformation and equipment assembly exclude the equivalence surcharge, and that intra-Community services are not subject to said surcharge.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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