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An association inquired about the equivalence surcharge applicable to its members following the introduction of a new 5% VAT rate for certain fuels. The Directorate-General for Taxes (DGT) ruled that, as the law contains no specific provision for this new rate, the 0.50% surcharge must be applied.
Cuestión planteada Tipo del recargo de equivalencia del Impuesto sobre el Valor Añadido aplicable en relación con las entregas de dichos bienes.
Ante la introducción de un tipo del 5% para briquetas, pellets y madera para leña y la falta de una previsión expresa en el artículo 161 de la Ley del IVA, se debe aplicar el tipo del recargo de equivalencia del 0,50 por ciento. Este criterio se establece por analogía con el tipo del 4% de IVA, atendiendo a la finalidad de la norma y ante la ausencia de un cálculo específico incorporado a la ley.
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