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V0476-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

VAT taxable base not increased by supply of free medicines after reaching annual CAP

A pharmaceutical company enquired whether the subsequent supply of medication free of charge, after reaching an annual maximum price (CAP) per patient, should increase the taxable base. The DGT ruled that these supplies are considered part of a single global consideration and do not increase the taxable base.

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2017-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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