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V2260-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Equivalence surcharge may be maintained if sales to businesses or professionals do not exceed 19% of total turnover

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.

The question raised

Whether it may continue to be taxed under the special regime of equivalence surcharge and, if applicable, the new obligations it must assume due to the expansion of the territorial scope of its activity, as well as whether the heading of the Tax on Economic Activities (IAE) in which it is registered is correct.

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