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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 rate of 21 %: surcharge of 5.2 %

  • Reduced rate of 10% : surcharge of 1.4%

  • Super reduced rate of 4% : surcharge of 0.5%

  • 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.