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A tobacco retailer has requested clarification regarding the calculation of income volume to determine its status as a retail trader. The DGT clarifies that if sales to businesses or professionals exceed 20% of total sales, the taxpayer must transition to the general VAT regime.
Cuestión planteada - Forma del cálculo del volumen de ingresos del establecimiento de punto de venta con recargo a efectos de módulos.
Para ser comerciante minorista en el régimen de recargo de equivalencia, las ventas a la Seguridad Social, entidades gestoras o personas sin condición de empresarios deben superar el 80% del total de entregas. Si las ventas a empresarios o profesionales superan el 20% del importe total de las ventas de bienes en un año natural, el sujeto no será comerciante minorista y deberá tributar por el régimen general a partir del 1 de enero del año siguiente. En el caso de tabaco, los precios fijados legalmente requieren calcular la base imponible mediante la fórmula: 100 x precio venta al público (IVA incluido) / (100 + tipo gravamen).
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