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A civil company engaged in food sales asks whether it can apply the equivalence surcharge regime to new points of sale. The DGT rules that, as a civil company, it does not meet the requirement of being a natural person or an entity under the income attribution regime.
Cuestión planteada Posibilidad de aplicar el régimen especial del recargo de equivalencia en los nuevos puntos de venta, si no se supera el límite previsto para la aplicación de dicho régimen
El régimen especial del recargo de equivalencia se limita a comerciantes minoristas que sean personas físicas o entidades en régimen de atribución de rentas del IRPF. Por tanto, una sociedad civil que no tribute por dicho régimen no puede aplicar este régimen especial. Asimismo, si las ventas a empresarios o profesionales superan el 19 por ciento del total, el sujeto pasivo pierde la consideración de comerciante minorista para el siguiente ejercicio.
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