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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.5.2 What it consists of

Suppliers charge the merchant on the invoice, the corresponding VAT plus the equivalence surcharge, separately and at the following rates:

  • 21 % general rate: 5.2% surcharge

  • Reduced rate of 10% : 1.4% surcharge

  • Reduced rate of 5% : 0.5% surcharge

  • 4% super reduced rate: 0.5% surcharge

    In the absence of a specific legal provision, the 0.5% surcharge must also be applied to deliveries of firewood and briquettes or pellets from biomass to which the 5% rate applies, as long as said rate is in force and The rate of the specific equivalence surcharge applicable to these deliveries has not been determined.

  • Tobacco: 1.75% surcharge

The merchant is not obliged to make any income from the activity (suppliers do), except for intra-community acquisitions, when he is a taxable person for investment and for sales of real estate with waiver of the exemption.