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A professional body inquired whether electronic prescription support and management services billed to pharmacies should be included in the VAT prorata calculation. The DGT responds that, as these are taxable and non-exempt operations, they must be included both in the numerator and denominator of the prorata.
Cuestión planteada Si los referidos servicios facturados por el consultante a los titulares de farmacia deben incluirse a efectos del cálculo de la prorrata del Impuesto sobre el Valor Añadido. En caso afirmativo, procedimiento para rectificar las cuotas soportadas deducibles del Impuesto de los períodos anteriores no prescritos en los que no se hubiesen incluido en dicho cálculo.
Los servicios de gestión de receta electrónica prestados a farmacias son operaciones sujetas y no exentas, por lo que deben incluirse tanto en el numerador como en el denominador para el cálculo de la prorrata general. Si se han calculado incorrectamente las deducciones en periodos no prescritos, el sujeto pasivo puede rectificar las deducciones practicadas por defecto. Esta rectificación puede realizarse en las declaraciones-liquidaciones futuras siempre que no hayan transcurrido cuatro años desde el devengo de la operación.
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