Doctrine by topic · DGT Observatory

Delegated Management: 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 8 rulings · 2016–2023

Current position

Deliveries of goods to delegated management points count towards the turnover limit of the special equivalence surcharge regime. If this limit is exceeded, the taxable person must pay tax under the general regime. Regarding Form 347, the obligation to declare transactions with third parties applies as a general rule.

The DGT's position remains constant regarding the distinction of operations and the application of regimes according to the type of tobacco shop. The evolution shows a progressive approach towards the delimitation of turnover limits and specific reporting obligations for delegated management. No changes are observed in the nature of income for Personal Income Tax (IRPF), which always involves the owner's risk and venture.

Turning points

27 April 2020 V1070-20

Specifies that in IRPF, direct or delegated management does not alter the risk and venture, so the total sales income constitutes full income.
3 October 2023 V2689-23

Establishes that deliveries to delegated management points count towards the turnover limit of Article 149.Uno.2º of the VAT Law.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

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

V1382-20 13 May 2020

Tobacco sales via vending machines subject to equivalence surcharge and classified as a separate sector

SG de Impuestos sobre la Renta de las Personas Físicas

recargo de equivalenciasector diferenciadocomerciante minoristagestión delegadarendimiento neto LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 148

Affects CompanyExpat · Non-residentIndividual

V1070-20 27 Apr 2020

Tobacco sales via vending machines are subject to the equivalence surcharge and constitute a separate sector

SG de Impuestos sobre la Renta de las Personas Físicas

recargo de equivalenciasector diferenciadocomerciante minoristagestión delegadarendimiento neto 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

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

V0661-18 13 Mar 2018

Tobacconists are not required to charge an equivalence surcharge when selling tobacco to retailers subject to the surcharge under the special regime

SG de Impuestos sobre el Consumo

recargo de equivalenciacomerciante minoristapunto de venta con recargobase imponiblerégimen especial 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

V5273-16 13 Dec 2016

Tobacconists prohibited from passing on the equivalence surcharge on tobacco sales

SG de Impuestos sobre el Consumo

recargo de equivalenciagestión delegadacomerciante 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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