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Una comunidad de bienes que ejerce actividad de farmacia consulta si debe repercutir el recargo de equivalencia al vender fórmulas magistrales a otras farmacias. La DGT responde que no debe repercutir el recargo, aunque sí la cuota de IVA, y que sus proveedores sí deben repercutirle el recargo por los productos químicos adquiridos.
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