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A pharmaceutical company has requested guidance on how to treat reimbursements made to the Health Service as economic improvements for the sale of medicines. The Directorate General for Taxes (DGT) has ruled that these payments function as sales rebates and allow for a reduction in the VAT taxable base.
Cuestión planteada Tratamiento que debe darse a los reembolsos efectuados por la entidad consultante como concesión de mejoras económicas al Servicio de Salud correspondiente.
Los reembolsos se configuran como un 'rappel' de ventas por volumen de compras cuyo cliente es el Estado. La sociedad puede minorar la base imponible de sus entregas de medicamentos en el importe del descuento, excluyendo la parte de la cuota de IVA que grava la venta de la farmacia al consumidor. Esta modificación debe documentarse mediante factura rectificativa y el importe del descuento se entiende con el IVA incluido.
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