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A footwear trader under the equivalence surcharge regime has enquired about the obligation to file Form 309 for purchases made in other Member States. The DGT has ruled that the trader must self-assess both the VAT and the equivalence surcharge using said form, and that these amounts are deductible as part of the higher purchase cost for Income Tax (IRPF) purposes.
Cuestión planteada 1ª En relación con el IVA, obligación de presentación del modelo 309.
Las adquisiciones intracomunitarias de bienes realizadas por sujetos en el régimen de recargo de equivalencia están sujetas al IVA. Estos sujetos están obligados a presentar la declaración-liquidación no periódica (modelo 309) para ingresar el impuesto y el recargo correspondientes. En el IRPF, las cuotas de IVA y recargo liquidadas por estas adquisiciones son deducibles como gasto de la actividad por su condición de mayor importe de la compra.
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