Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) 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: €199 to €199. Official tasa (government fee): The official tasa (official fee) is not confirmed in the source consulted. We will confirm it to you in writing before you pay anything.
We assess your situation and handle your exit from the recargo de equivalencia (special VAT surcharge scheme for retailers), so that the 5,2% surcharge stops eating into your margin. We file the deregistration (modelo 036) and the compulsory stock inventory with Hacienda (the Spanish Tax Agency), whether you are changing activity or moving to a Sociedad Limitada (Spanish limited company).
- Estimated total cost
- €199 to €199
- Managora's fee
- €240.79 (21% VAT incl.)
- Tasa (official government fee)
- The official tasa (official fee) is not confirmed in the source consulted. We will confirm it to you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- 15 days from the day the special scheme starts or ceases to apply, in order to file the inventory.
- Where it is filed
- Agencia Estatal de Administración Tributaria (AEAT) ↗
- What you receive
- Application
Cost breakdown: Our fee for the change of tax regime and the inventory: 199 €..
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA: how is it filed?
- 11. Fill in your personal and contact details.
- 22. Select the reason for leaving the scheme (for example, sales to businesses above 20% of turnover, or the incorporation of an SL).
- 33. Draw up and attach the stock inventory valued as at the day before the cessation (this document must be signed; we will file it with the AEAT (Spanish Tax Agency) on your behalf).
- 44. We will process the modelo 036 census return to report the cessation within the 15-day deadline.
Which documents do you need?
- •Inventory of the stock of goods intended for resale (dated the day immediately before the cessation and signed by the taxable person)
Legal basis and things to bear in mind
- The inventory must be filed with the AEAT office for your tax domicile within the 15 days following the cessation.
- If you leave the scheme because of B2B sales, your sales to businesses in the previous calendar year must have exceeded 20% of the total, having waived the estimación objetiva (flat-rate 'Módulos' tax regime).
- Filing will trigger the obligation to self-assess and pay VAT under the general regime from that moment on.
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA: frequently asked questions
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €199 to €199: Our fee for the change of tax regime and the inventory: 199 €.. Managora's fee is €240.79, 21% VAT included (€199.00 net + €41.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: The official tasa (official fee) is not confirmed in the source consulted. We will confirm it to you in writing before you pay anything..
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA: how long does it take?
15 days from the day the special scheme starts or ceases to apply, in order to file the inventory.
Leaving the recargo de equivalencia (special VAT surcharge scheme for retailers) for e-commerce and Amazon FBA: which documents do I need?
You need to have to hand: Inventory of the stock of goods intended for resale (dated the day immediately before the cessation and signed by the taxable person). 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
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.
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