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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.
Cuestión planteada Cuál es el tratamiento fiscal en el IRPF que debe darse a dichos descuentos por parte del farmacéutico.
La determinación del rendimiento neto de las actividades económicas en farmacia se realiza según las normas del Impuesto sobre Sociedades. Los descuentos realizados para garantizar la sostenibilidad del sistema sanitario constituyen un menor importe de la venta o del servicio prestado. En consecuencia, estos descuentos suponen para los titulares de las farmacias un menor rendimiento íntegro de su actividad económica.
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