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An individual planning to sell accessories (handbags, coats, etc.) online has requested clarification on whether they must apply the equivalence surcharge regime. The DGT has determined that they must pay tax under this special regime as they are a retail trader of non-transformed goods.
Cuestión planteada - Aplicación del régimen especial del recargo de equivalencia.
El régimen de recargo de equivalencia se aplica a comerciantes minoristas que realicen entregas habituales de bienes muebles sin transformarlos. Para determinar si se es comerciante minorista, se consideran todas las entregas de bienes no transformados, independientemente de si se realizan a través de una página web. Los proveedores deben repercutir tanto el IVA como el recargo de equivalencia, salvo que los propios proveedores ya estén sujetos al recargo de equivalencia, en cuyo caso solo repercutirán la cuota del IVA.
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