What is the equivalence surcharge (recargo de equivalencia)?

The equivalence surcharge is a special VAT regime for retail traders who are self-employed individuals (autónomos) and sell predominantly to final consumers. Your supplier charges both VAT and an additional surcharge on their invoices. In exchange, you do not file quarterly VAT returns (Form 303) and cannot deduct input VAT. It is governed by Arts. 148–163 of the Spanish VAT Act (LIVA).

What are the equivalence surcharge rates?

The current rates (AEAT-verified 2026) are: 5.2% for goods subject to standard 21% VAT (Art. 161.1.a LIVA), 1.4% for goods subject to reduced 10% VAT (Art. 161.1.b LIVA), 0.5% for goods subject to super-reduced 4% VAT (Art. 161.1.c LIVA), and 1.75% for tobacco products (Art. 161.1.d LIVA).

Who is required to use the equivalence surcharge regime?

The regime is mandatory (not optional) for retail traders who are self-employed individuals and sell more than 80% of their goods to final consumers, as defined in Art. 149 LIVA. Limited companies (SL, SA) are always excluded, as are traders who also manufacture or transform the goods they sell.

Do I need to file Form 303 under the equivalence surcharge regime?

No. Retail traders under the equivalence surcharge regime are exempt from filing Form 303. Your supplier charges and remits both VAT and the surcharge to the tax authorities on your behalf. You do not declare or deduct input VAT, and you do not charge VAT to your customers.

How does the surcharge appear on the supplier's invoice?

Your supplier must show separately on the invoice: the net amount (base imponible), the VAT rate and amount, and the surcharge rate and amount. You can verify the figures are correct by entering the net amount and VAT tier into this calculator.

What if I buy goods subject to different VAT rates?

If you purchase goods at different VAT rates (21%, 10%, 4%), the corresponding surcharge applies to each type on each purchase invoice. Use this calculator for each VAT tier separately and enter the specific net amount for each.

Equivalence Surcharge Calculator

Calculate the VAT and equivalence surcharge your supplier charges based on the type of goods. Free, no registration, updated for 2026.

Net purchase amount (before taxes)

€

Invoice amount before taxes, in euros

VAT tier applicable to the goods

Standard VAT 21% — Surcharge 5.2%Clothing, electronics, professional services, most goods

Reduced VAT 10% — Surcharge 1.4%Processed food, hospitality, passenger transport

Super-reduced VAT 4% — Surcharge 0.5%Bread, milk, eggs, fruit, vegetables, books, medicines

Tobacco — Surcharge 1.75%Tobacco products (Art. 161.1.d LIVA)

Under the equivalence surcharge regime, your supplier already includes the surcharge on their invoice. You do not file Form 303 or deduct input VAT.

Enter the net purchase amount to see the breakdown

Estimate based on Arts. 148–163 LIVA (Spanish VAT Act). Applicable VAT and surcharge rates may depend on the specific product and on the retailer's situation. If your activity includes products subject to special regimes (tobacco, alcohol, fuels), consult your accountant — some are excluded from the equivalence surcharge regime.

How to use the equivalence surcharge calculator

Calculate in four steps the total amount you pay your supplier as a retail trader under the equivalence surcharge regime.

Enter the net purchase amount

Type the net invoice amount before taxes — the price agreed with your supplier before VAT and surcharge.

Select the VAT tier

Choose the VAT rate for the goods you are buying: 21% (standard), 10% (reduced), 4% (super-reduced) or tobacco.

Check the breakdown

The calculator instantly shows the VAT, the equivalence surcharge and the total amount payable to your supplier.

Remember: no Form 303

Under this regime your supplier handles all VAT obligations. You do not file quarterly VAT returns and cannot deduct input VAT.

Why use this equivalence surcharge calculator

Free tool for retail traders under the equivalence surcharge regime in Spain.

Always up-to-date rates

Verified rates: 5.2% (21%), 1.4% (10%), 0.5% (4%) and 1.75% (tobacco). Official AEAT data, current for 2026.

Full breakdown

See at a glance the net amount, VAT, surcharge and total you pay your supplier on every purchase.

Compliance made easy

Understand exactly what each supplier invoice includes and verify amounts are correct under the LIVA.

Frequently asked questions about the equivalence surcharge

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