If you are autonomous And you dedicate yourself to retail trade, Surely you heard about the surcharge of equivalence, A special VAT regime that directly affects your activity. In this article we clearly explain what it is, how it works and in what cases it applies.
What is equivalence surcharge?
The equivalence surcharge is a special VAT regime mandatory for autonomous retail merchants that sell products to the final consumer and do not make product transformation.
The equivalence surcharge regime is more than a fiscal simplification. For many self -employed, represents an essential tool in the management of your business. By avoiding complicated VAT quarterly liquidations, It offers the possibility of focusing on more profitable aspects for the company..
Advantages of equivalence surcharge
One of the most prominent advantages of equivalence surcharge is the elimination of the need to submit regular VAT statements. This significantly reduces the administrative time that an entrepreneur must dedicate to fiscal management.
With surcharge, The retail merchant transfers VAT responsibility to its suppliers, who include it directly in the invoices issued. This transfer of responsibility implies a time savings and a lower administrative load.
Who is applied to the equivalence VAT regime?
This regime applies to:
- Freelancers who exercise retail trade activity.
- Civil societies without a commercial object.
- Communities of goods in which all partners are natural persons.
- Inheritance and commercial activity.
Important: Does not apply to those who sell certain goods such as jewels, vehicles, boats, industrial machinery, oil or mineral products. Nor do you do transformation activities, or if more of the 20 % of your sales are intended for entrepreneurs.
How does VAT surcharge work for equivalence?
When you buy merchandise from a supplier, it is Includes the corresponding VAT and, besides, The equivalence surcharge. You should not do anything else: No quarterly statements, nor VAT models ... except in certain specific cases (For example, intra -community acquisitions or sales of non -exempt real estate).
Types of surcharge according to VAT:
| VAT type | VAT percentage | Equivalence surcharge |
|---|---|---|
| Superreducidation (4 %) | 4 % | 0,5 % |
| Reduced (10 %) | 10 % | 1,4 % |
| General (21 %) | 21 % | 5,2 % |
| Tobacco (21 %) | 21 % | 1,75 % |
In certain periods, as the last quarter of 2024, extraordinary reduced types can be applied (7,5 % y 2 %).
What obligations does the merchant have?
Although this regime simplifies the fiscalness of the retail, There are some formal obligations that you should not overlook:
- Prove for the supplier that you are in equivalence surcharge regime.
- You are not obliged to carry VAT books or issue invoices (except exceptions).
- Present specific models if you perform exceptional operations (model 309 o 308).
- If you tribute due to direct estimate in IRPF, You must carry the IRPF books and issue invoices, Even if you are in equivalence surcharge.
How is the surcharge calculated?
The calculation is very simple. The surcharge is applied On the taxable basis, Like VAT.
For example:
- Taxable base: 1.000 €
- IVA (10 %): 100 €
- Equivalence surcharge (1,4 %): 14 €
- Total invoice: 1.114 €
Do you suit you to this regime?
If you are a retailer and sell directly to the final consumer without transforming the products, probably You are obliged to pay under this regime, unless your activity is expressly excluded. Nevertheless, In some cases there may be alternatives or combinations with other tax regimes.
