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Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €121. Official tasa (government fee): No tasa (official fee) applies: filing the Modelo 036 with the Agencia Tributaria (Spanish tax authority) does not carry any tasa. You only pay our professional fees and there is no further amount to pay to the administration for this procedure.

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We assess your situation and process your exit from the recargo de equivalencia (equivalence surcharge), preventing the 5,2% surcharge from continuing to reduce your profit margin. We submit the deregistration (Modelo 036) and the compulsory inventory to the AEAT (Spanish Tax Agency), whether due to a change in activity or a transition to a Sociedad Limitada.

Practical guide: Leaving the recargo de equivalencia as an ecommerce or Amazon seller. Requirements, deadlines and the steps, explained.

What we charge you
€121
Managora's fee
€121.00 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee) applies: filing the Modelo 036 with the Agencia Tributaria (Spanish tax authority) does not carry any tasa. You only pay our professional fees and there is no further amount to pay to the administration for this procedure. (suplido: paid to the authority on your behalf, no VAT)
Processing time
15 days from the start or cessation date of the application of the special regime to submit the inventory.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee for the tax regime change and inventory: €121.00 (21% VAT incl.)..

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA: how is it filed?

  1. 11. Fill in your personal and contact details.
  2. 22. Select the reason for exiting (for example, sales volume to professionals exceeding 20% or the creation of a Sociedad Limitada).
  3. 33. Prepare and attach the stock inventory valued as of the day prior to the cessation (this document must be signed, we will submit it to the AEAT on your behalf).
  4. 44. We will process the Modelo 036 census declaration to communicate the cessation within the established 15 days deadline.

Which documents do you need?

  • •Inventory of stock intended for commercialisation (referenced to the day immediately prior to the cessation and signed by the taxpayer)

Legal basis and things to bear in mind

  • The inventory must be submitted to the AEAT office corresponding to your tax address within 15 days following the cessation.
  • If you exit the regime due to B2B sales, your sales to business owners in the previous calendar year must have exceeded 20% of the total, having renounced the objective estimation method (Módulos).
  • The submission will entail the obligation to self-assess and pay IVA (general regime) from that moment onwards.

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA: frequently asked questions

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA: how much does it cost?

We charge you €121: our fee plus, where applicable, the fixed official tasa we advance. Our fee for the tax regime change and inventory: €121.00 (21% VAT incl.).. Managora's fee is €121.00, 21% VAT included (€100.00 net + €21.00 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee) applies: filing the Modelo 036 with the Agencia Tributaria (Spanish tax authority) does not carry any tasa. You only pay our professional fees and there is no further amount to pay to the administration for this procedure..

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA: how long does it take?

15 days from the start or cessation date of the application of the special regime to submit the inventory.

Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA: which documents do I need?

You need to have to hand: Inventory of stock intended for commercialisation (referenced to the day immediately prior to the cessation and signed by the taxpayer). You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Salida del recargo de equivalencia (opting out of the equivalence surcharge) for E-commerce and Amazon FBA»?

We file it for you, from start to finish.

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