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A pharmacy under the equivalence surcharge regime has enquired whether the sale of medicines to a salvage vessel is exempt from VAT and whether it can deduct acquisition VAT. The DGT indicates that the supply may be exempt if the requirements of the Law and the Regulations are met, but the pharmacy cannot deduct the VAT incurred due to its status under the equivalence surcharge regime.
Cuestión planteada Si la venta de medicamento al buque de salvamento está exenta de conformidad con el artículo 22 de la Ley 37/1992 y, de ser así, si tiene derecho a deducir las cuotas soportadas en la adquisición de los medicamentos que son transmitidos al buque.
La entrega de medicamentos a un buque afecto exclusivamente al salvamento está sujeta y exenta de IVA si se encuadran como productos de avituallamiento y se cumplen los requisitos de los artículos 22 de la Ley 37/1992 y 10 de su Reglamento. No obstante, el sujeto pasivo sometido al régimen especial de recargo de equivalencia no podrá deducir las cuotas soportadas por la adquisición de dichos medicamentos al ser bienes utilizados en actividades acogidas a dicho régimen.
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