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:
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General rate of 21 %: surcharge of 5.2 %
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Reduced rate of 10% : surcharge of 1.4%
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Super reduced rate of 4% : surcharge of 0.5%
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Tobacco: surcharge of 1.75%
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.