Equivalence Surcharge Calculator
Calculate the recargo de equivalencia that Spanish retailers must pay on top of VAT to their suppliers.
Surcharge rate: 5.2%
Enter net amount to see VAT and surcharge calculation
Disclaimer: This calculator is provided for informational purposes only. Holded is not responsible for any inaccuracies, errors, or outdated data in the calculations. Results should not be considered financial or tax advice. Always consult a qualified professional for decisions based on these calculations.
Frequently asked questions
It is a special VAT regime for individual retailers (comerciantes minoristas personas físicas) in Spain. Instead of filing VAT returns, they pay an additional surcharge to their suppliers, who then handle the VAT filing.
The surcharge rates depend on the applicable VAT rate: 5.2% for products at 21% VAT, 1.4% for products at 10% VAT, and 0.5% for products at 4% VAT.
Individual traders (autónomos) who sell goods to end consumers without any transformation. It does not apply to companies (sociedades), wholesalers, or those selling services.
