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A pharmaceutical company has enquired whether the free distribution of dressings and wound care supplies for business promotion is subject to VAT. The DGT has ruled that, provided they meet the requirements regarding quantity and purpose, these items are not subject to the tax.
Cuestión planteada Tributación de la citada operación en el Impuesto sobre el Valor Añadido.
Las entregas gratuitas de muestras de mercancías sin valor comercial y con fines de promoción no están sujetas al IVA. Para que se cumpla este requisito, las muestras deben ser artículos representativos que, por su modo de presentación o cantidad, solo puedan utilizarse con fines de promoción. No es necesario que el formato sea distinto al producto definitivo, pero la cantidad debe ser adecuada a la finalidad comercial sin excederla para no sustituir el consumo. Si no se cumplen estos requisitos, la entrega se calificará como autoconsumo.
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