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A company markets a medicine where the second payment instalment depends on the patient's complete response after 18 months. The DGT has ruled that the tax is fully accrued at the time of delivery of the goods and that, if the treatment is unsuccessful, the taxable base must be rectified.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido en la entrega del referido medicamento.
El devengo del impuesto en la entrega de bienes se produce con la puesta a disposición del producto, independientemente de que parte del precio se aplace. La base imponible es la cuantía total pactada en el momento de la entrega. Si el precio se reduce porque el paciente no alcanza la respuesta esperada, la empresa debe emitir una factura rectificativa y regularizar la situación tributaria en la declaración correspondiente, reintegrando las cuotas al destinatario.
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