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A trader of drugstore products for mechanical workshops inquires whether they must apply the equivalence surcharge and their IAE heading. The DGT determines that, although their clients are entrepreneurs, they may be taxed under the equivalence surcharge regime if they use the objective estimation method of signs, indices, and modules.
Question posed: Consideration of the inquirer's economic activity as wholesale or retail trade. The heading of the Tax on Economic Activities in which it must be classified. Applicability of the special equivalence surcharge regime in Value Added Tax.
For VAT, the taxpayer shall be taxed under the equivalence surcharge regime if they are a retail trader according to the IAE and apply the IRPF objective estimation method of signs, indices, and modules. Otherwise, they shall be taxed under the general regime. Regarding the IAE, the activity is retail trade (heading 654.2) provided that the products are used for vehicle repair and not for resale.
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