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A retailer has requested clarification regarding the application of the special equivalence surcharge regime to their business activity. The Directorate General for Taxes (DGT) clarifies that they must pay tax under this regime and that their suppliers must charge them both VAT and the surcharge.
Question raised - Application of the special equivalence surcharge regime.
The taxpayer shall be subject to the equivalence surcharge regime on the sale of goods traded in the same state as acquired. Their suppliers must charge them VAT and the equivalence surcharge. If the suppliers are also retail traders subject to this regime, they may not charge the surcharge on their sales, but they may charge the VAT amount.
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