Recargo de equivalencia (retail VAT surcharge scheme)

The recargo de equivalencia is a special VAT scheme that is mandatory for retail traders operating as individuals who resell products without transforming them. Their suppliers charge an extra surcharge on top of VAT on each purchase invoice and, in exchange, the retailer does not file modelo 303 for those sales and cannot deduct input VAT.

The current surcharge rates are 5.2% for goods taxed at 21% VAT, 1.4% for goods at 10%, 0.5% for goods at 4% and 1.75% for tobacco (article 161 of the Spanish VAT law). Companies (SL) are outside this scheme, and if you are the one selling to a retailer under it, you as the supplier must invoice the surcharge and pay it over.

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IVA soportado (input VAT)

Criterio de caja, RECC (cash accounting VAT scheme)

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