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A taxpayer who sells T-shirts with designs printed by third parties asks whether they can apply the surcharge on equivalence regime. The DGT responds that the printing of images through vinyl, screen printing, or embroidery constitutes a manufacturing process, therefore sales are subject to the general VAT regime.
Question posed 1. Application of the special surcharge on equivalence regime.
The printing of images, drawings, and designs through vinyl, screen printing, embroidery, or other systems on clothing constitutes a manufacturing process. This activity results in the exclusion of the status of retail trader with respect to such products. Therefore, the supplies of these T-shirts are subject to the general Value Added Tax regime.
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