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V2328-24 8 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Discounts applied by pharmacies to the Health Service reduce gross business income

A query was made regarding the Personal Income Tax (IRPF) treatment of discounts that pharmacies apply to their billing for the dispensing of generic medicines. The Directorate General for Taxes (DGT) responds that these discounts represent a lower sales amount and, therefore, a lower gross income from the economic activity.

The question raised

What is the tax treatment under Personal Income Tax that should be applied to said discounts by the pharmacist.

The DGT's ruling

The determination of the net income from economic activities in pharmacies is carried out in accordance with the rules of the Corporate Tax. Discounts made to ensure the sustainability of the healthcare system constitute a reduction in the amount of the sale or the service provided. Consequently, these discounts result in a lower gross income from their economic activity for pharmacy owners.

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