Tipos de IVA y de recargo de equivalencia
En las ventas a comerciantes minoristas puede verse obligado a repercutir el recargo de equivalencia.
|
Concepto |
Tipos aplicables |
||||
|---|---|---|---|---|---|
|
Tipo de IVA |
21% |
10% |
5% |
4% |
0% |
|
Recargo de equivalencia aplicable |
5,2% |
1,4% |
0,62% |
0,5% |
0% |
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