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A community of property carrying out pharmacy activities asks whether it must charge the equivalence surcharge when selling compounded formulations to other pharmacies. The DGT responds that the surcharge does not need to be charged, although VAT on the transaction must be charged, and suppliers must charge the surcharge on chemical products purchased.
Cuestión planteada Si en relación con la actividad de formulación que tenga por destinatarias a otras oficinas de farmacia debe repercutir el recargo de equivalencia. Si las adquisiciones de los productos destinados a dicha actividad están sujetas al recargo de equivalencia. Epígrafe del Impuesto sobre Actividades Económicas en el que debe darse de alta el consultante por la actividad de elaboración de fórmulas magistrales.
La entidad que aplica el régimen de recargo de equivalencia por su actividad de comercio al por menor no puede repercutir el recargo por las ventas de fórmulas magistrales a otras farmacias, independientemente de la condición del destinatario. No obstante, debe repercutir la cuota de IVA correspondiente. Por su parte, los proveedores de productos químicos para dichas fórmulas deben repercutir el recargo de equivalencia a la farmacia, ya que estos productos son objeto de comercio por esta última.
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