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V2857-17 3 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Retailers under the equivalence surcharge regime cannot pass this surcharge on to their customers

A query was raised regarding the application of the equivalence surcharge when a retailer acquires goods from other suppliers who are also retailers under this regime. The DGT clarifies that if the supplier is already subject to the equivalence surcharge regime, they cannot pass this surcharge on in their sales.

The question raised

Cuestión planteada Aplicación del régimen especial del recargo de equivalencia.

The DGT's ruling

Los comerciantes minoristas acogidos al régimen de recargo de equivalencia repercutirán a sus clientes la cuota del IVA, pero no podrán incrementar dicho porcentaje con el importe del recargo de equivalencia. Por tanto, si un proveedor aplica este régimen especial, no podrá repercutir cantidad alguna en concepto de recargo de equivalencia en las ventas que realice, independientemente de la condición del destinatario.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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