Special system for additional VAT
This regime is applicable exclusively to retail traders.
You are a retail trader if the following requirements apply:
Movable or semi-movable property is delivered without having subjected it to any manufacturing, elaboration or manufacturing process itself or through third parties.
When the sales made in the previous year to Social Security and its managing or collaborating entities or to those who do not have the status of businessmen or professionals are greater than 80 percent of the sales made.
This requirement is not applicable if in the previous year the taxable person did not carry out commercial activities or if he is taxed by the objective estimation method of Personal Income Tax , provided that they are taxable persons who have the status of retail traders in the IAE .
The application of this regime means:
In purchases, retailers' suppliers charge them and are obliged to pay the equivalence surcharge, in addition to VAT .
In their commercial operations, as well as in the transfers of goods or rights used exclusively in said activity, they must pass on VAT to their clients, but not the surcharge. However, they will not be required to record these fees charged in a self-assessment nor to pay the tax. Nor can they deduct the VAT incurred on these activities.
In the event that real estate affected by this activity is sold and the transaction is subject and not exempt, the VAT accrued in this transaction must be charged, settled and entered, using form 309.