Recargo de equivalencia calculator.
If you're a retailer in Spain, suppliers add the recargo de equivalencia on top of IVA. Work out how much extra you'll pay on a purchase.
The surcharge is charged by your supplier on the purchase invoice. Official AEAT 2026 rates. Estimate, not tax advice.
What the recargo de equivalencia is, and who it affects
The recargo de equivalencia is a special IVA regime, mandatory for most self-employed retailers in Spain: those who buy goods and resell them without transforming them. In exchange for not filing modelo 303 or keeping IVA ledgers, they pay an extra surcharge on the purchase invoices from their suppliers.
Rates in force for 2026
| IVA rate | Surcharge |
|---|---|
| Standard (21%) | 5.2% |
| Reduced (10%) | 1.4% |
| Super-reduced (4%) | 0.5% |
| Tobacco | 1.75% |
How it works in practice
Your supplier applies and charges the surcharge: the invoice shows the base, the IVA and, below it, the surcharge. You pay it as an added cost of the goods and don't recover it, so it's worth factoring into your selling prices. The end customer only pays normal IVA, never the surcharge.
Questions, answered
Who is required to use the recargo de equivalencia? +
Do I have to file modelo 303? +
Do I charge the surcharge to my customers? +
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