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V2640-24 ·26 December 2024 ·consulta-vinculante Medium impact
Tax

VAT taxable base in pharmacies is not reduced by mandatory discounts to the National Health System

A pharmacy owner under the equivalence surcharge regime asks whether they can recover the VAT on the discount they must apply when selling medicines to the National Health System. The Directorate-General for Taxes (DGT) rules that the taxable base for the sale is the total consideration, without reducing the amount by the discount granted.

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Lifecycle

2024-12-26PublishedPublished 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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