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V2689-23 3 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Sales at delegated management points count towards the equivalence surcharge threshold

The consultant asks whether sales at delegated management points count towards the VAT billing limit and whether they must be reported in form 347. The DGT responds that they do count towards the limit, and the obligation to report in form 347 depends on whether the specified value thresholds are exceeded.

The question raised

The taxpayer wishes to know whether, for the purposes of the turnover limit that determines the taxation regime within the scope of Value Added Tax, delegated management points must be taken into account. Furthermore, whether such delegated management points must be reported in the annual declaration of transactions with third parties (Form 347).

The DGT's ruling

Deliveries of goods made to delegated management points must be taken into account for the turnover limit set forth in Article 149.One.2º of the VAT Law. If said limit is exceeded, the taxable person may no longer tax under the special regime of the equivalence surcharge and must do so under the general regime. Regarding Form 347, the obligation to submit the annual declaration of transactions with third parties applies as a general rule, unless the exclusions of Article 32 of the RGAT apply, such as the case of natural persons under the objective estimation and equivalence surcharge (except for transactions involving an invoice).

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