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A tobacco retailer under the general tax regime seeks clarification on how to determine the taxable base for passing on VAT and the equivalence surcharge to customers under the special tax regime. The DGT clarifies that the retailer must charge the retail sale price (including VAT) plus the equivalence surcharge calculated on the corresponding taxable base.
Cuestión planteada :Forma de determinar la base imponible sobre la que deben repercutirse tanto el Impuesto sobre el Valor Añadido y el recargo de equivalencia correspondiente.
Cuando los precios de venta al público están fijados legalmente e incluyen los tributos, 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 sujeto pasivo debe cobrar al cliente el precio de venta al público con IVA incluido y, además, el recargo de equivalencia calculado según dicha fórmula.
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