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V0290-20 ·7 February 2020 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge must be applied to the supply of plastic blisters and coils to pharmacies

A company has requested clarification on whether the supply of plastic blisters and coils to pharmacies subject to the equivalence surcharge constitutes an operation under that regime. The Directorate General for Taxes (DGT) has ruled that it does, as these items are considered part of the retailer's usual course of business.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for suppliers of packaging materials to pharmacies under the equivalence surcharge regime, confirming that such supplies are subject to the surcharge if they fall within the retailer's normal business activities.

Lifecycle

2020-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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