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V2640-17 ·16 October 2017 ·consulta-vinculante Medium impact
Tax

Preparation of magistral formulas allows retention of the equivalence surcharge regime and is taxed at 4%

A pharmacy owner has enquired about the VAT regime applicable to the preparation of magistral formulas. The DGT has determined that this activity does not constitute a transformation that results in the loss of retail trader status, and that magistral formulas are subject to the reduced rate of 4%.

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2017-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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