Equivalence surcharge (VAT for retailers)

It is a special VAT scheme for retailers who are individuals (or entities under income attribution, such as joint ownerships of individuals), unless they sell certain products (for example, vehicles, jewellery, works of art, used goods, industrial machinery or building materials). A retailer is someone who habitually sells goods without processing them, provided that in the previous year sales to final consumers exceeded 80 % of the total; if the activity was not carried on that year, or income tax is paid under objective estimation and the person is registered as a retailer in the IAE, the percentage does not apply. Suppliers charge VAT plus the surcharge on the invoice, separately: 5.2 % for goods at 21 %, 1.4 % at 10 % and 0.5 % at 4 %. In return, the retailer pays no VAT for the activity and files no VAT returns for it (except for intra-EU acquisitions, reverse charge or property sales, with form 309). The retailer must prove to suppliers that they are in this scheme.

Official sources

• Régimen especial del recargo de equivalencia (Agencia Tributaria)ESOfficial guidance · Checked on 2026-10-26
• ¿En qué consiste el régimen especial del recargo de equivalencia? (Agencia Tributaria)ESOfficial guidance · Checked on 2026-10-26
• Recargo de equivalencia: obligaciones formales y registrales (Agencia Tributaria)ESOfficial guidance · Checked on 2026-10-26