Applicable equivalence surcharge

The equivalence surcharge applies to the following operations:

1. Deliveries of movable property or livestock by businessmen to retail merchants.

   Retailers' suppliers will pass on, in addition to VAT, the equivalence surcharge, independently on the invoice and on the same basis. In these cases, a separate invoice must be issued to document these deliveries.

   The settlement and payment of the equivalence surcharge will be carried out by the supplier together with the VATand adjusting to the same rules.

   For its correct application, retailers are obliged to inform their suppliers or Customs whether or not they are included in this regime. Since January 2020, a new help service has been incorporated into the AEAT Electronic Office that allows you to check whether or not a client is subject to the special equivalence surcharge regime. The data provided by this help service corresponds to the census situation on the date of consultation.

   In the event that a supplier does not pass on the equivalence surcharge, when applicable, the retailer must notify the Delegation or Administration of the AEAT corresponding to its tax domicile, in order to avoid incurring an infringement.

2. When the retailer under the equivalence surcharge regime makes intra-community acquisitions, imports and acquisitions of goods in which the retailer is a taxable person by investment. In these cases, the retailer is obliged to settle and pay the tax and surcharge, presenting form 309.