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A pharmacy was inquiring whether its suppliers, who are also retailers under the equivalence surcharge regime, should apply said surcharge to their purchases. The DGT rules that, as both parties are retailers, the supplier cannot pass on the equivalence surcharge, although they must still apply the corresponding VAT rate.
Cuestión planteada Aplicación del recargo de equivalencia a las adquisiciones realizadas a efectos del Impuesto sobre el Valor Añadido.
Los proveedores que sean comerciantes minoristas sometidos al régimen especial de recargo de equivalencia no podrán repercutir cantidad alguna en concepto de recargo de equivalencia en sus ventas, independientemente de la condición del destinatario. No obstante, dichos proveedores sí están obligados a repercutir la cuota resultante de aplicar el tipo tributario del IVA a la base imponible de las ventas realizadas.
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