Special system for additional VAT

This regime is applicable exclusively to retail traders.

You are a retail trader if the following requirements are met:

Movable or livestock goods are delivered without having been subjected to any manufacturing, production or manufacturing process by the company itself or through third parties.
When 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 entrepreneurs or professionals are greater than 80 percent of the sales made.

This requirement is not applicable if in the previous year the taxpayer did not carry out commercial activities or if he/she is taxed using the objective estimation method of the IRPF , provided that the taxpayers have the status of retail traders in the IAE .

The application of this regime implies:

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 transferred quotas in a self-assessment or 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.