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V1938-18 29 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Equivalence surcharge cannot be applied if sales to businesses exceed 20% of total turnover

A retailer inquired whether they should apply the equivalence surcharge regime. The DGT ruled that they do not qualify as a retailer because their sales to businesses or professionals exceed 20% of their total sales and they have opted out of the objective estimation method.

The question raised

Cuestión planteada Aplicación del régimen especial del recargo de equivalencia en el año 2018.

The DGT's ruling

Para ser comerciante minorista, las ventas a la Seguridad Social o a no empresarios deben superar el 80% del total de las entregas de bienes. Si las ventas a empresarios o profesionales superan el 20%, el sujeto pasivo no tendrá la consideración de comerciante minorista y deberá tributar por el régimen general del IVA.

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