Doctrine by topic · DGT Observatory

Retail Trader: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 88 rulings · 2014–2026

Current position

The retail trader under the equivalence surcharge regime must charge VAT on the total amount of the consideration, even if they are not obliged to settle or pay it to the Administration. There is no general obligation to issue an invoice, unless the recipient is an entrepreneur or professional or requires it to exercise tax rights. If the supplier is also a retail trader under the equivalence surcharge, they will not charge any surcharge on their sales.

The DGT's position remains stable in delimiting retail trade activity versus transformation activity. It has been specified that tasks such as packaging, labeling, or software installation do not alter the status of a retail trader. The doctrine confirms that the equivalence surcharge applies as long as there is no substantial transformation of the product.

Turning points

14 October 2020 V3081-20

Clarifies that the installation of operating systems or applications does not constitute a transformation operation, allowing the retail trader status to be maintained.
22 September 2021 V2436-21

Establishes that basic packaging and labeling are not considered transformation, keeping the activity within the scope of retail trade.

Analysis based on 84 of 88 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24

V5221-26 21 Jul 2026

VAT recovery required for watch sale to a company, but invoicing depends on recipient status

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristarepercusión del impuestoobligación de facturarsector diferenciado LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149

Affects CompanyExpat · Non-residentIndividual

V0685-26 26 Mar 2026

Electricity supply not subject to equivalence surcharge

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadoentrega de bienessuministro de energía eléctrica LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0498-26 5 Mar 2026

Pharmacies under equivalence surcharge do not pass on the surcharge for selling compounded formulations

SG de Impuestos sobre el Consumo

recargo de equivalenciafórmulas magistralescomerciante minoristasujeto pasivotransformación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1598-24 1 Jul 2024

The equivalence surcharge regime applies if the consultant meets retail trader requirements

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaoperación de clasificacióntransformación de productosempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0728-24 16 Apr 2024

Manipulation and programming of hearing aids prevents application of the equivalence surcharge to such sales

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadotransformaciónrégimen general LIVA — Ley 37/1992 del IVA art. 148.1LIVA — Ley 37/1992 del IVA art. 148.2

Affects CompanyExpat · Non-residentIndividual

V0496-24 4 Apr 2024

VAT equivalence surcharge regime depends on not having waived the objective estimation method for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

recargo de equivalenciacomerciante minoristaestimación objetivarégimen generalsector diferenciado LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V1632-23 9 Jun 2023

Tobacco retailers cannot pass on the equivalence surcharge in invoices if applying the special regime

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadobase imponiblerégimen especial LIVA — Ley 37/1992 del IVA art. 9LIVA — Ley 37/1992 del IVA art. 78

Affects CompanyExpat · Non-residentIndividual

V1544-23 5 Jun 2023

Determination of retail trader status and calculation of the tax base for the equivalence surcharge

SG de Impuestos sobre el Consumo

comerciante minoristarecargo de equivalenciabase imponiblerégimen especialentregas de bienes LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

V1543-23 5 Jun 2023

Suppliers must not apply the equivalence surcharge if the product is for a differentiated sector and such status is proven

SG de Impuestos sobre el Consumo

recargo de equivalenciasector diferenciadocomerciante minoristarégimen generalactividad industrial LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V1137-23 4 May 2023

Equivalence surcharge must be applied to goods deliveries not intended for resale by the retailer

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaobjeto de comercioentregas de bienesrégimen especial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V0628-23 16 Mar 2023

Infringement for failure to charge equivalence surcharge can be avoided by notifying the AEAT

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristarégimen especialsector diferenciadoinfracción simple LIVA — Ley 37/1992 del IVA art. 120LIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V0497-23 2 Mar 2023

Retailers under the equivalence surcharge scheme are not required to settle VAT, subject to exceptions

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristadeclaración-liquidaciónadquisiciones intracomunitariassector diferenciado LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149

Affects CompanyExpat · Non-residentIndividual

V2570-22 20 Dec 2022

The equivalence surcharge applies to the sale of untransformed fabrics, but not to manufactured products

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadoadquisiciones intracomunitariascomercio al por menor LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V2551-22 15 Dec 2022

Retailers under the equivalence surcharge regime do not pass on the surcharge in their sales

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristarégimen especialrepercusión del impuestoempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2425-22 23 Nov 2022

Fruit packaging does not change retailer status and fresh fruit is subject to 4% VAT

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaproducto naturaloperación de transformacióntipo impositivo LIVA — Ley 37/1992 del IVA art. 79.DosLIVA — Ley 37/1992 del IVA art. 90

Affects CompanyExpat · Non-residentIndividual

V2252-22 26 Oct 2022

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

SG de Impuestos sobre el Consumo

recargo de equivalenciatipo impositivocomerciante minoristabriquetaspellets LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2144-22 13 Oct 2022

Sale of tobacco products subject to VAT equivalence surcharge and mandatory transition to direct estimation for Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

recargo de equivalenciacomerciante minoristaestimación objetivaestimación directasectores económicos LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149

Affects CompanyExpat · Non-residentIndividual

V2142-22 13 Oct 2022

Sale of nuts via vending machines subject to VAT and the equivalence surcharge regime

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaentrega de bienesmáquinas expendedorassector diferenciado LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2119-22 7 Oct 2022

0.50% equivalence surcharge applied to deliveries of briquettes, pellets and firewood

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristatipo impositivosector diferenciadoentregas de bienes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2010-22 21 Sept 2022

A retailer under the equivalence surcharge regime may purchase from another retailer without the surcharge being applied

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristarégimen especialbase imponibletipo impositivo LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a

Affects CompanyExpat · Non-residentIndividual

V1909-22 8 Sept 2022

A retail trader under the equivalence surcharge regime does not receive the surcharge if their supplier is also a retailer

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristarégimen especialrepercusión del impuestoempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V1849-22 3 Aug 2022

Application of the equivalence surcharge for new clothing and the possibility of opting for the used goods regime for second-hand clothing

SG de Impuestos sobre el Consumo

recargo de equivalenciarégimen de bienes usadoscomerciante minoristaiaesector diferenciado LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1659-22 8 Jul 2022

Wine retailers must apply the equivalence surcharge and register under the manufacturing heading

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadoimpuestos especiales de fabricaciónalbarán de circulación LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149

Affects CompanyExpat · Non-residentIndividual

V1462-22 21 Jun 2022

Equivalence surcharge applies to untransformed products and constitutes a separate VAT sector

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadoautoconsumoentrega de bienes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 8

Affects CompanyExpat · Non-residentIndividual

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