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V0799-25 ·8 May 2025 ·consulta-vinculante Low impact
Tax

Pharmacies' drug delivery logistics services subject to 21% VAT

A Pharmacy Colleges' Council asks whether economic compensation for delivering hospital medicines to sparsely populated areas is VAT-exempt. The DGT responds that it is not a healthcare assistance service, but a logistical service subject to the standard VAT rate.

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2025-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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