Doctrine by topic · DGT Observatory

Retail Trade: 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 10 rulings · 2016–2023

Current position

The equivalence surcharge regime applies to retail trade activities that are considered differentiated sectors if the taxable person carries out other activities. Prepaid cards and telephone top-ups are services and cannot be taxed under this regime. The turnover limit to remain in the special regime includes the deliveries of goods made to delegated management points.

The DGT's position remains stable regarding the functioning of the equivalence surcharge in tobacco shops and retail trade. The evolution focuses on the delimitation of activities that do not fit into the regime, such as telecommunications services, and on precision regarding the management of differentiated sectors and turnover limits.

Turning points

11 September 2020 V2791-20

Establishes that the sale of tobacco through vending machines in the hospitality sector constitutes a differentiated sector from the equivalence surcharge regime.
20 February 2023 V0327-23

Determines that prepaid cards and telephone top-ups are the provision of services and, therefore, cannot be subject to the equivalence surcharge regime.
3 October 2023 V2689-23

Clarifies that the delivery of goods to delegated management points counts towards the turnover limit that prevents taxation under the special regime.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V2689-23 3 Oct 2023

Sales at delegated management points count towards the equivalence surcharge threshold

SG de Impuestos sobre el Consumo

recargo de equivalenciagestión delegadamodelo 347límite de facturacióncomercio minorista LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

V0327-23 20 Feb 2023

Sale of phone top-up cards not subject to equivalence surcharge as they constitute a service provision

SG de Impuestos sobre el Consumo

recargo de equivalenciaprestación de serviciosentrega de bienessector diferenciadocomercio minorista LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2694-21 8 Nov 2021

Retail activities subject to the equivalence surcharge shall be considered a separate sector if other activities are performed

SG de Impuestos sobre el Consumo

recargo de equivalenciasector diferenciadoderecho a la deduccióncomercio minoristaprorrata LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2791-20 11 Sept 2020

Sale of tobacco via vending machines in hospitality subject to equivalence surcharge

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadomáquina expendedoracomercio minorista LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V0465-20 26 Feb 2020

Sale of tobacco via vending machines in cafés subject to the equivalence surcharge regime

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristasector diferenciadomáquina expendedoracomercio minorista LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V1384-19 12 Jun 2019

VAT and the equivalence surcharge must be applied to the taxable base calculated from the retail sale price

SG de Impuestos sobre el Consumo

recargo de equivalenciabase imponiblerégimen generalcomercio minoristaprecio de venta al público LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

V3020-18 23 Nov 2018

Equivalence surcharge may apply if box assembly only involves ornamental work

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristaestimación objetivatransformación de productoscomercio minorista LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149

Affects CompanyExpat · Non-residentIndividual

V2137-18 18 Jul 2018

Calculation of the taxable base for VAT and equivalence surcharge in tobacco sales

SG de Impuestos sobre el Consumo

recargo de equivalenciabase imponiblerégimen generalcomercio minoristaprecio de venta al público LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

V1538-18 6 Jun 2018

Tobacconists prohibited from applying equivalence surcharge on tobacco sales to points of sale subject to the surcharge

SG de Impuestos sobre el Consumo

recargo de equivalenciagestión delegadacomercio minoristabase imponiblepunto de venta con recargo LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

V5359-16 19 Dec 2016

Tobacconists prohibited from passing on the equivalence surcharge in tobacco sales

SG de Impuestos sobre el Consumo

recargo de equivalenciagestión delegadacomercio minoristabase imponiblepunto de venta con recargo LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 148.1

Affects CompanyExpat · Non-residentIndividual

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