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A professional purchasing boxes of collectible card packs to sell the cards individually asks whether they must apply the equivalence surcharge regime. The DGT states that opening packs constitutes mere sorting rather than transformation; however, eligibility for the regime depends on meeting the requirements for retail traders and sales to end consumers.
Cuestión planteada Tributación de la operativa descrita en el Impuesto sobre el Valor Añadido y, en particular, si resulta aplicable el Régimen especial del recargo de equivalencia.
La apertura de sobres de cartas para su reventa individual se considera una operación de clasificación de productos y no una transformación que haga perder la condición de comerciante minorista. El régimen de recargo de equivalencia será aplicable si el sujeto es persona física o entidad en régimen de atribución de rentas y cumple los requisitos de comerciante minorista. Para ello, debe realizar entregas habituales de bienes muebles sin transformarlos y que sus ventas a consumidores finales superen el 80% del total, salvo excepciones por el Impuesto sobre Actividades Económicas o el método de estimación objetiva.
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