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A pharmacy owner has enquired about the VAT regime applicable to the preparation of magistral formulas. The DGT has determined that this activity does not constitute a transformation that results in the loss of retail trader status, and that magistral formulas are subject to the reduced rate of 4%.
Cuestión planteada 1. Régimen y tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la actividad de elaboración de fórmulas magistrales.
La elaboración de fórmulas magistrales por oficinas de farmacia no se considera transformación, por lo que no impide la aplicación del régimen especial del recargo de equivalencia. Las entregas, adquisiciones intracomunitarias o importaciones de fórmulas magistrales tributan al tipo del 4% siempre que tengan la calificación de medicamento para uso humano, forma galénica, fórmula magistral o preparado oficinal. Para mantener la condición de comerciante minorista, las ventas a empresarios o profesionales no deben superar el 20% del total de las ventas.
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