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V5461-26 11 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Suppliers must pass on the equivalence surcharge on sales of goods without transformation

A retail trader under the equivalence surcharge regime asks whether their supplier must pass on said surcharge. The DGT clarifies that the supplier must pass it on in sales of goods without transformation, but the trader themselves must self-assess it for intra-Community acquisitions or reverse charges.

The question raised

Question raised For the purposes of Value Added Tax, it is questioned whether the supplier is obliged to pass on the equivalence surcharge to the applicant.

The DGT's ruling

The levy of the equivalence surcharge is carried out through the pass-on by the supplier in the deliveries of goods without transformation. However, the retailer must perform the self-assessment and payment of the tax and the surcharge in intra-Community acquisitions of goods or when they are the recipient of reverse charge transactions. The installation of operating systems on equipment is not considered an operation excepted from transformation, therefore such activity is taxed under the general regime.

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