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A food retailer who prepares fresh products (burgers, sausages, etc.) has enquired whether they must apply the equivalence surcharge. The DGT has ruled that the preparation of products for fresh sale, without curing or similar transformation processes, allows the retailer to maintain their status as a retail trader.
Question posed: Whether the sale of the products prepared by them is included within the special regime of the equivalence surcharge.
The production of sausages, blood sausages, chorizos, or other similar products for sale fresh, without subjecting them to curing processes or other analogous processes that determine their transformation, is not considered a transformation operation for the purposes of the equivalence surcharge. Therefore, the taxpayer may apply said regime to both the acquired meat and the products prepared fresh. If the products are subjected to curing processes that determine their transformation, the activity must be taxed under the simplified regime.
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