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V3046-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Electronic prescription management services must be included in VAT prorata calculation

A professional body inquired whether electronic prescription support and management services billed to pharmacies should be included in the VAT prorata calculation. The DGT responds that, as these are taxable and non-exempt operations, they must be included both in the numerator and denominator of the prorata.

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2021-12-07PublishedPublished 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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