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A climate control company has requested clarification on whether the sale of air conditioning units should be subject to the equivalence surcharge regime or the general VAT regime. The Directorate-General for Tax (DGT) has ruled that these units are excluded from the equivalence surcharge as they are classified as construction materials.
Cuestión planteada Aplicación del régimen especial del recargo de equivalencia a la comercialización de dichos aparatos de aire acondicionado o, en su caso, aplicación del régimen general del Impuesto sobre el Valor Añadido.
Los aparatos de aire acondicionado tienen la consideración de materiales de construcción de edificaciones o urbanizaciones. Por tanto, quedan excluidos de la aplicación del régimen especial del recargo de equivalencia. La entrega de estos aparatos debe tributar por el régimen general del Impuesto sobre el Valor Añadido.
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