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An entity under the income attribution regime that prepares magistral formulas has enquired whether it must apply the equivalence surcharge to its sales to other pharmacies. The DGT has ruled that it cannot pass on this surcharge in such sales, although it must apply the corresponding VAT rate.
Cuestión planteada - Repercusión del recargo de equivalencia en las ventas de fórmulas magistrales realizadas a las citadas farmacias.
Los comerciantes minoristas sometidos al régimen de recargo de equivalencia no pueden repercutir cantidad alguna en concepto de recargo de equivalencia con ocasión de las ventas de fórmulas magistrales que efectúe a otras farmacias, independientemente de la condición del destinatario. No obstante, sí deben repercutir la cuota resultante de aplicar el tipo tributario del IVA a la base imponible de dichas ventas.
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