Registering for the equivalence surcharge
The equivalence surcharge is a regime for retail sellers of goods. It does not apply to a services activity.
Goods sold to final consumers
If you sell goods to someone who is not a business or a professional, the regime can be the equivalence surcharge. You do not deduct input VAT: your suppliers charge you VAT plus the surcharge. In Factura Fácil, in mainland Spain and the Balearics, 21% VAT carries a 5.2% surcharge, 10% carries 1.4%, and 4% carries 0.5%. Those rates are not foral VAT.
- Retail goods, not a services regime.
- 21% VAT: 5.2% surcharge. 10%: 1.4%. 4%: 0.5%.
- Mainland Spain and the Balearics. Not foral VAT.
When there is no modelo 303 reminder
If every activity is on the equivalence surcharge, the app does not add reminders for modelo 303 or modelo 390. If any activity sits outside it, do not drop those forms on your own. The state VAT frame is in modelo 303 and modelo 130.
Common questions
Can a plumber be on the equivalence surcharge?
It is not a services regime. It is for retail sales of goods to final consumers.
Does 5.2% apply in the Basque Country or Navarre?
No. Those surcharges are for mainland Spain and the Balearics. Foral VAT does not use this calculation.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.