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A consultancy queried whether the supply of medicines by veterinary clinics could be considered a principal supply to allow for the 10% reduced VAT rate. The DGT ruled that if the supply of medicines is ancillary to the veterinary service, it shall follow the tax rate applicable to the principal supply.
Cuestión planteada Pretende conocer si en las dos opciones mencionadas en la descripción de hechos, puede entenderse que se trata de entregas de bienes con carácter principal no accesorias a una prestación de servicios veterinarios, al objeto de poder aplicarse en la entrega de los medicamentos el tipo reducido del Impuesto sobre el Valor Añadido.
La entrega de medicamentos veterinarios se considera accesoria si no constituye para el cliente un fin en sí mismo, sino el medio para disfrutar del servicio principal. En este caso, el suministro de medicamentos no tributa de forma autónoma, sino que aplica el mismo tipo impositivo que el servicio veterinario principal. Así, si el servicio es para un titular de explotación agrícola, forestal o ganadera, aplicará el 10%; si es para otro destinatario, aplicará el 21%.
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