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A query was raised regarding the VAT treatment when a laboratory refunds a pharmacy the difference between the industrial price and the NHS funding price. The Directorate General for Taxes (DGT) ruled that such a refund constitutes a post-sale discount, requiring the laboratory to rectify its taxable base.
Cuestión planteada Incidencia de la nueva redacción dada al artículo 90 de la Ley 29/2006, de 26 de julio, de garantías y uso racional de los medicamentos y productos sanitarios por medio del RD-ley 16/2012, de 20 de abril, en el Impuesto sobre el Valor Añadido desde la óptica de las oficinas de farmacia, en particular, por lo que respecta a la adquisición y venta de tiras reactivas que son financiadas por los Servicios de Salud de la Comunidad Autónoma correspondiente.
La venta inicial de medicamentos por los laboratorios se realiza al precio industrial sin descuentos. La posterior devolución de la diferencia entre el precio industrial y el de financiación al farmacéutico constituye un descuento concedido con posterioridad a la operación. Por tanto, los laboratorios deben reducir su base imponible y su cuota de IVA mediante la expedición de una factura rectificativa. Esta rectificación no afecta a las deducciones del distribuidor ni al impuesto soportado por la oficina de farmacia.
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