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A fertiliser trader has enquired whether she should apply the equivalence surcharge or the general regime, given that most of her clients are farmers. The Directorate-General for Taxes (DGT) responds that the application of the equivalence surcharge will depend on whether the inquirer maintains the objective estimation method for her Personal Income Tax (IRPF).
Question posed: Inclusion of the taxpayer in the special equivalence surcharge regime, due to retail sales to final consumers, or in the general Value Added Tax regime, as their clients are entrepreneurs or professionals, although subject to the special regime for agriculture, livestock, and fishing.
If the taxpayer applies the objective estimation method for Personal Income Tax (IRPF) and has not waived it, they shall apply the equivalence surcharge regime. If they waive said method, they must apply the general VAT regime, as more than 80% of their sales are made to entrepreneurs or professionals, regardless of whether these are taxed under the special regime for agriculture, livestock, and fishing.
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