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V1411-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge cannot be passed on in the sale of magistral formulas to other pharmacies

An entity under the income attribution regime that prepares magistral formulas has enquired whether it must apply the equivalence surcharge to its sales to other pharmacies. The DGT has ruled that it cannot pass on this surcharge in such sales, although it must apply the corresponding VAT rate.

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2022-06-16PublishedPublished 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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