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V1598-21 ·27 May 2021 ·consulta-vinculante Medium impact
Tax

Taxable base for medicine sales may be reduced by discounts to the National Health System

A pharmaceutical company has requested guidance on the treatment of volume discounts paid to the National Health System. The DGT has ruled that these payments constitute 'rappels', which allow for a reduction in the taxable base of the supplies without requiring a rectification of the VAT charged.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of volume rebates in the pharmaceutical sector, confirming that such discounts can reduce the taxable base rather than necessitating a formal VAT credit note.

Lifecycle

2021-05-27PublishedPublished 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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