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A taxpayer has requested clarification regarding their applicable IAE heading and tax obligations for the sale of fabrics and handicrafts. The DGT clarifies that the equivalence surcharge applies to fabrics if sold untransformed, but does not apply to handicrafts manufactured by the taxpayer.
Cuestión planteada Epígrafe del Impuesto sobre Actividades Económicas en que debe darse de alta. Aplicabilidad a la venta de telas del régimen especial de recargo de equivalencia en el Impuesto sobre el Valor Añadido y, en caso afirmativo, cómo debe solicitar a sus proveedores no establecidos en el territorio de aplicación del Impuesto las facturas de sus compras. Tipo de recargo de equivalencia aplicable.
El recargo de equivalencia es obligatorio para comerciantes minoristas que vendan bienes sin transformarlos, como las telas. No se aplica a productos que hayan sido objeto de fabricación, elaboración o manufactura por el propio vendedor. En adquisiciones intracomunitarias o importaciones de telas, el propio comerciante debe pagar el recargo de equivalencia. El tipo aplicable para la actividad de comercio minorista es del 5,2 por ciento.
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