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A wholesale pharmaceutical cooperative has enquired whether the equivalence surcharge must be applied when selling products to pharmacies that intend to use them as samples, gifts, or for internal use. The Directorate-General for Taxes (DGT) has ruled that it must be applied, provided that such deliveries fall within the scope of the entity's habitual business activities.
Cuestión planteada Obligación de repercutir el recargo de equivalencia en dichas entregas.
La entidad debe repercutir tanto el IVA como el recargo de equivalencia en las entregas de bienes a comerciantes minoristas acogidos al régimen especial. Esto se aplica independientemente de que el adquirente entregue los bienes como obsequio, muestras comerciales o los utilice en su propio desarrollo de actividad empresarial. La ley no establece previsiones especiales para estas operaciones, integrándolas en la cuota del recargo calculada objetivamente.
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