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A pharmaceutical company has requested guidance on the treatment of volume discounts paid to the National Health System. The DGT has ruled that these payments constitute 'rappels', which allow for a reduction in the taxable base of the supplies without requiring a rectification of the VAT charged.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de dichos pagos realizados a favor del referido organismo público. En particular, procedimiento para rectificar, en su caso, las cuotas repercutidas.
Los pagos al Sistema Nacional de Salud se consideran 'rappels' de venta por volumen. La empresa puede minorar la base imponible de sus entregas de medicamentos en el importe del descuento, excluyendo la parte de la cuota de IVA que grava la venta de la farmacia al consumidor. Esta minoración debe documentarse con factura rectificativa, pero no implica rectificar la cuota repercutida ni las deducciones de la farmacia.
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