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V2010-22 21 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

A retailer under the equivalence surcharge regime may purchase from another retailer without the surcharge being applied

A pharmacy owner inquired whether she could acquire merchandise from a retail trader without the latter applying the equivalence surcharge. The DGT confirms that, if the supplier is also a retailer subject to the special regime, they are prohibited from passing on the surcharge in their sales.

The question raised

Question raised Clarification to the response of this management center dated September 8, 2022, and number V1909-22. In particular, whether merchandise can be acquired from a retail trader and therefore invoiced without the equivalence surcharge, given that the latter is prohibited from applying it.

The DGT's ruling

If a retail trader subject to the special equivalence surcharge regime sells goods to another retail trader also subject to said regime, the supplier may not pass on any amount by way of equivalence surcharge. In this case, the supplier shall only pass on the amount resulting from applying the VAT tax rate to the taxable base.

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