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V1550-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · recargo de equivalencia

Traders under the equivalence surcharge regime must self-assess VAT and the surcharge via Form 309 for intra-Community acquisitions

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.

The question raised

1st Regarding VAT, the obligation to submit Form 309.

The DGT's ruling

Intra-Community acquisitions of goods carried out by persons subject to the equivalence surcharge regime are subject to VAT. These persons are obliged to submit the non-periodic tax return (Form 309) to pay the corresponding tax and surcharge. For Personal Income Tax purposes, the VAT and surcharge amounts settled for these acquisitions are deductible as business expenses due to their status as part of the higher purchase amount.

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