Doctrine by topic · DGT Observatory

Equivalence Surcharge: 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

Stable position High confidence 44 rulings · 2014–2026

Current position

The trader under the equivalence surcharge regime must pass on the IVA (Value Added Tax) 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. In operations involving magistral formulas, the retailer must pass on the IVA but not the equivalence surcharge to other pharmacies.

The DGT's position does not show a doctrinal evolution regarding the concept of the surcharge, but rather the rulings address specific and diverse applications. Aspects have been addressed regarding the non-applicability of the regime in transformation activities (nurseries) or second-hand activities (clothing), as well as clarifications on invoicing and the passing on of IVA in specific sectors such as the pharmaceutical sector.

Turning points

  1. V0517-24

    Establishes that the sale of second-hand clothing is excluded from the equivalence surcharge, allowing the option for the special regime for used goods if there is no transformation.

  2. V0498-26

    Clarifies that the retailer under the equivalence surcharge must pass on the IVA but not the surcharge when selling magistral formulas to other pharmacies.

Analysis based on 42 of 44 rulings with a stated position. Updated 17 September 2026.

Rulings on this topic

24
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
V0640-26 19 Mar 2026

Can the used goods regime be applied when reselling second-hand clothing?

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosrecargo de equivalenciadocumento de comprafactura simplificadaentrega de bienes LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2018-25 28 Oct 2025

The equivalence surcharge regime requires retail trader status

SG de Impuestos sobre el Consumo
recargo de equivalenciacomerciante minoristarégimen generalentregas de bienesestimación objetiva LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2638-24 26 Dec 2024

Facturing systems required only where invoicing obligation exists

SG de Impuestos sobre el Consumo
recargo de equivalenciasistemas informáticos de facturaciónfactura simplificadaobligación de facturarverifactu LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0617-24 9 Apr 2024

Classification of fish trade depends on contractual stipulations and assumption of risk

SG de Impuestos sobre la Renta de las Personas Físicas
impuesto sobre actividades económicascomercio al por mayorcomercio al por menorrecargo de equivalenciaestimación directa TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual

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