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V1632-23 9 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime

A bar owner selling tobacco via vending machines asks whether tobacco shop invoices must include the equivalence surcharge. The DGT clarifies that the sale of tobacco through vending machines is an activity subject to the equivalence surcharge regime and constitutes a differentiated sector.

The question raised

Whether the invoices issued by the tobacco shop to the applicant must include the pass-through of the equivalence surcharge.

The DGT's ruling

If the tobacco shop applies the special regime of the equivalence surcharge, it cannot pass on said surcharge in its tobacco sales to its customers, including the applicant, although it must pass on the VAT amount. However, if the tobacco shop applies the general VAT regime, it must pass on both the VAT and the equivalence surcharge when selling to establishments subject to the special regime.

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