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V1909-22 8 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

A retail trader under the equivalence surcharge regime does not receive the surcharge if their supplier is also a retailer

A pharmacy under the equivalence surcharge regime asks whether it can purchase from a supplier who is also a retailer and whether said supplier must pass on the surcharge. The DGT responds that, if the supplier is also subject to the equivalence surcharge regime, they may not pass on said surcharge to their customers, regardless of their status.

The question raised

Question posed: Whether the applicant, as a retail trader, may acquire goods from a supplier who is also registered as a retailer, and whether said retail trader is indeed not obliged to pass on the equivalence surcharge.

The DGT's ruling

The applicant's suppliers must pass on the VAT and the equivalence surcharge. However, if the suppliers themselves apply the special equivalence surcharge regime due to their retail trade activity, they may not pass on any amount as an equivalence surcharge in their sales, regardless of the recipient's status. In that case, they shall only pass on the VAT amount.

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