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A pharmacy has requested clarification regarding the correct invoicing procedures for an Italian laboratory with a Spanish Tax Identification Number (NIF) and the subsequent declaration of its operations. The Directorate General for Taxes (DGT) has ruled that the acquisition of products constitutes intra-Community supplies and that the pharmacy must submit Form 309 under the equivalence surcharge regime.
Cuestión planteada Si es correcta la inclusión en las facturas expedidas por el laboratorio italiano del NIF de la consultante precedido por las letras "ES" y si las operaciones efectuadas están siendo correctamente declaradas en los modelos mencionados.
Las adquisiciones de productos del laboratorio italiano se consideran entregas interiores al estar los bienes ya en territorio español. Al estar la consultante sujeta al régimen de recargo de equivalencia, debe presentar la declaración-liquidación no periódica mediante el modelo 309. Respecto a las comisiones por intermediación, si el laboratorio no tiene sede en España, los servicios no están sujetos al IVA y la consultante debe presentar el modelo 349.
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