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A company has requested clarification on whether the supply of plastic blisters and coils to pharmacies subject to the equivalence surcharge constitutes an operation under that regime. The Directorate General for Taxes (DGT) has ruled that it does, as these items are considered part of the retailer's usual course of business.
Cuestión planteada Si una vez organizada la medicación por los comerciantes minoristas a sus clientes, se produce por estos una entrega de bienes o una prestación de servicios.
El recargo de equivalencia debe repercutirse en las entregas de bienes muebles que sean objeto de comercio habitual al por menor del adquirente. Esto incluye la entrega de "pill packs" (blísteres) y bobinas de plástico a comerciantes minoristas sometidos al régimen especial. El envasado y la colocación de etiquetas no se consideran operaciones de transformación que hagan perder la condición de comerciante minorista.
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