Special regime for additional VAT
This scheme applies only to retail traders.
A retail trader is a retailer if the following requirements are met:
Movable and non-movable goods are delivered without having undergone any manufacturing, processing or manufacturing process by themselves or through third parties.
When the sales made in the previous year to the Social Security and its managing or collaborating entities or to those who do not have the status of entrepreneurs or professionals are greater than 80 percent of the sales made.
This requirement does not apply if in the preceding year the taxable person did not carry out commercial activities or if they are taxed under the objective assessment method of IRPF, provided that they are taxable persons who have the status of retail traders at IAE.
The application of this regime implies:
On the purchases, the retailers' suppliers charge them and are obliged to pay the equivalence surcharge, in addition to the VAT.
In their commercial transactions, as well as in the transfer of goods or rights used exclusively in this activity, they must pass on VAT to their customers, but not the surcharge.However, they shall not be obliged to include these output taxes in a self-assessment or to pay the tax.Nor can they deduct input VAT on these activities.
In the event that real estate used for this activity is sold and the operation is subject to and not exempt, the VAT accrued on this operation must be charged, settled and paid by , by means of the form 309.