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V0597-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

VAT is fully accrued upon delivery of medicine, even if subsequent payment depends on treatment success

A company markets a medicine where the second payment instalment depends on the patient's complete response after 18 months. The DGT has ruled that the tax is fully accrued at the time of delivery of the goods and that, if the treatment is unsuccessful, the taxable base must be rectified.

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2021-03-16PublishedPublished 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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