Equivalence surcharge calculator (recargo de equivalencia)

The recargo de equivalencia is a system used in the resale of goods. It simplifies a retailer's VAT obligations. When purchasing goods for resale, the retailer pays the recargo de equivalencia surcharge in addition to the applicable VAT. When the retailer subsequently sells the goods, they charge VAT to the customer in the usual manner. However, the retailer retains the entire amount of VAT collected. Consequently, the retailer neither deducts the VAT paid on purchases related to these sales nor remits the collected VAT to the state.

The recargo system is not voluntary. Its use is mandatory when specific conditions are met. An example would be a sole trader who sells new clothing, purchased for resale, primarily to consumers.

The calculator above computes both the VAT and the recargo de equivalencia surcharge. These amounts are charged to a retailer subject to the recargo system when they purchase goods for resale.

• When the VAT rate is 21%, the surcharge is 5.2%, making the total 26.2%. Calculate: 21% + 5.2%
• When the rate is 10%, the surcharge is 1.4%, making the total 11.4%. Calculate: 10% + 1.4%
• When the rate is 4%, the surcharge is 0.5%, making the total 4.5%. Calculate: 4% + 0.5%
• For tobacco products, the rate is 21% and the surcharge is 1.75%, making the total 22.75%. Calculate: 21% + 1.75%

Agencia Tributaria: Régimen especial del recargo de equivalencia