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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:

  • General type of 21 %:surcharge of 5.2%

  • Reduced rate of 10% : 1.4% surcharge

  • Reduced rate of 5% : 0.5% surcharge

  • Super-reduced rate of 4% : 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 specific equivalence surcharge rate applicable to these deliveries has not been determined.

  • Tobacco: 1.75% surcharge

The trader is not obliged to make any income from the activity (this is done by suppliers), except for intra-community acquisitions, when he is a passive subject for investment and for sales of real estate with waiver of the exemption.