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An online video camera retailer has consulted whether they can remain within the equivalence surcharge regime when expanding sales to the Canary Islands, the EU, and third countries. The Directorate General for Taxes (DGT) ruled that the regime can be maintained provided requirements are met, and noted that the taxpayer must update their IAE heading to enable exports.
Cuestión planteada Si puede seguir tributando en el régimen especial del recargo de equivalencia y, en su caso, nuevas obligaciones que deba asumir por la ampliación del ámbito territorial de su actividad así como si el epígrafe del Impuesto sobre Actividades Económicas (IAE) en el que figura dado de alta es correcto.
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