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Commentary

Equivalence surcharge (Spain)

49 Spain

Application of a special scheme is compulsory for retailers and natural persons selling goods other than those included in the following list of excluded goods:

  1. Ìý

    •ÌýÌýÌýÌý Vehicles, boats, aeroplanes and their accessories.

  2. Ìý

    •ÌýÌýÌýÌý Jewels.

  3. Ìý

    •ÌýÌýÌýÌý Leather clothes.

  4. Ìý

    •ÌýÌýÌýÌý Art works.

  5. Ìý

    •ÌýÌýÌýÌý Tools for agriculture and poultry farming.

  6. Ìý

    •

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