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A tobacco shop seeks clarification on whether it qualifies as a retail trader and how to calculate the tax base for applying the equivalence surcharge. The DGT clarifies that status depends on the percentage of sales made to other businesses and establishes the calculation formula for products with legally fixed prices.
Cuestión planteada Si tendrá la condición de comerciante minorista a efectos del Impuesto sobre el Valor Añadido, forma de determinar la base imponible sobre la que debe repercutir el recargo de equivalencia correspondiente.
No se es comerciante minorista si las ventas a empresarios o profesionales superan el 20% del total de ventas anuales, debiendo pasar al régimen general al año siguiente. Para productos con precios fijados legalmente, la base imponible para repercutir el IVA y el recargo de equivalencia se calcula mediante la fórmula: 100 x precio venta al público (IVA incluido) / (100 + tipo gravamen). El comerciante debe cobrar el precio de venta al público más el recargo calculado, no asumirlo.
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