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A pharmaceutical company enquired whether the subsequent supply of medication free of charge, after reaching an annual maximum price (CAP) per patient, should increase the taxable base. The DGT ruled that these supplies are considered part of a single global consideration and do not increase the taxable base.
Cuestión planteada Si una vez excedido el CAP anual, ha de entenderse que ese importe es la contraprestación anual única de todas las entregas que se produzcan durante el correspondiente año natural, con independencia de que se continúe suministrando medicamento al cliente una vez alcanzado dicho importe. Obligaciones de facturación.
Las entregas de productos sin coste realizadas tras alcanzar el CAP anual se entienden efectuadas mediante una contraprestación global única. La base imponible estará constituida por el importe total de la contraprestación pactada, sin que deba incrementarse por el valor de los productos entregados sin cargo. En las facturas se deberán consignar los datos necesarios para determinar la base imponible, incluyendo la mención a las entregas de producto sin coste.
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