{"id":11161,"date":"2019-02-28T07:59:08","date_gmt":"2019-02-28T06:59:08","guid":{"rendered":"http:\/\/fefac.cat\/empresarial\/?p=11161"},"modified":"2019-02-28T08:26:39","modified_gmt":"2019-02-28T07:26:39","slug":"assessor-respon-tributacio-de-les-formules-magistrals","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/assessor-respon-tributacio-de-les-formules-magistrals\/","title":{"rendered":"Assessor respon: Tributaci\u00f3 de les f\u00f3rmules magistrals"},"content":{"rendered":"

Tributaci\u00f3 de les f\u00f3rmules magistrals que una oficina de farm\u00e0cia subministra a una altra oficina de farm\u00e0cia.<\/h3>\n

<\/p>\n

L’oficina\u00a0de farm\u00e0cia tributa<\/strong>, a efectes d’IAE, per l’ep\u00edgraf\u00a0652.1<\/span><\/strong>\u00a0sota el concepte de “comer\u00e7 a la petita de productes farmac\u00e8utics”.<\/strong><\/p>\n

El farmac\u00e8utic<\/strong>,\u00a0en\u00a0ser persona f\u00edsica, tributa a efectes d’IVA en el R\u00e8gim Especial de Rec\u00e0rrec d’Equival\u00e8ncia.<\/strong> Per tant, en l’adquisici\u00f3 dels productes qu\u00edmics que s\u00f3n la base per l’elaboraci\u00f3 de f\u00f3rmules magistrals, aix\u00ed com la seva dispensaci\u00f3 a particulars o consumidors finals, estan sotmeses a Rec\u00e0rrec d’Equival\u00e8ncia.<\/p>\n

El tipus impositiu d’IVA aplicable<\/strong> als medicaments d’\u00fas hum\u00e0, aix\u00ed com les\u00a0f\u00f3rmules\u00a0gal\u00e8niques, f\u00f3rmules magistrals o preparats oficinals \u00e9s del 4%<\/strong>.<\/p>\n

A efectes de l’ep\u00edgraf\u00a0652.1<\/span>\u00a0de l’IAE les f\u00f3rmules magistrals estan incloses com lliurament de medicaments als seus clients.<\/strong><\/p>\n

Ara\u00a0b\u00e9, si el lliurament de les f\u00f3rmules magistrals t\u00e9 com destinat\u00e0ria una altra oficina de farm\u00e0cia, l’ep\u00edgraf\u00a0652.1<\/span>\u00a0d’IAE no li permet realitzar aquesta activitat<\/strong> i, per tant, haur\u00e0 de donar-se d’alta en l’ep\u00edgraf 835, sota el concepte “farmac\u00e8utics, activitat professional”.<\/strong><\/p>\n

Per tant, per aquesta activitat professional que li permetr\u00e0 la dispensaci\u00f3 de f\u00f3rmules a altres oficines de farm\u00e0cia, el farmac\u00e8utic haur\u00e0 d’emetre factura amb IVA al tipus del 4%<\/strong>, ser\u00e0 subjecte passiu d’IVA i haur\u00e0 de presentar declaraci\u00f3 trimestra<\/strong>l d’IVA per les vendes de les f\u00f3rmules magistrals a altres oficines de farm\u00e0cia.<\/p>\n

Tanmateix recordar que si les vendes d’aquestes f\u00f3rmules magistrals<\/strong> a altres oficines de farm\u00e0cia superen el 20% de les vendes totals<\/strong>, quedar\u00e0 autom\u00e0ticament excl\u00f2s del R\u00e8gim Especial del Rec\u00e0rrec d’Equival\u00e8ncia<\/strong>,\u00a0perqu\u00e8 no compleix\u00a0el requisit legal\u00a0de qu\u00e8\u00a0m\u00e9s del 80% de les vendes es faci a particulars o consumidors finals.<\/p>\n

Aquesta nota s’emet a l’empara del criteri establert per la Direcci\u00f3 General de Tributs en la consulta vinculant\u00a0V2640<\/span>-17, de 16 d’octubre de 2017.<\/p>\n

Informaci\u00f3 elaborada per Buxaderas Advocats S.L.<\/a>\u00a0<\/p>\n

\u00a0\"\"<\/p>\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Tributaci\u00f3 de les f\u00f3rmules magistrals que una oficina de farm\u00e0cia subministra a una altra oficina de farm\u00e0cia.<\/p>\n","protected":false},"author":1,"featured_media":11165,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"

Tributaci\u00f3 de les f\u00f3rmules magistrals que una oficina de farm\u00e0cia subministra a una altra oficina de farm\u00e0cia<\/h3>\n

L'oficina\u00a0de farm\u00e0cia tributa<\/strong>, a efectes d'IAE, per l'ep\u00edgraf\u00a0652.1<\/span><\/strong>\u00a0sota el concepte de \"comer\u00e7 a la petita de productes farmac\u00e8utics\".<\/strong>

El farmac\u00e8utic<\/strong>,\u00a0en\u00a0ser persona f\u00edsica, tributa a efectes d'IVA en el R\u00e8gim Especial de Rec\u00e0rrec d'Equival\u00e8ncia.<\/strong> Per tant, en l'adquisici\u00f3 dels productes qu\u00edmics que s\u00f3n la base per l'elaboraci\u00f3 de f\u00f3rmules magistrals, aix\u00ed com la seva dispensaci\u00f3 a particulars o consumidors finals, estan sotmeses a Rec\u00e0rrec d'Equival\u00e8ncia.

El tipus impositiu d'IVA aplicable<\/strong> als medicaments d'\u00fas hum\u00e0, aix\u00ed com les\u00a0f\u00f3rmules\u00a0gal\u00e8niques, f\u00f3rmules magistrals o preparats oficinals \u00e9s del 4%<\/strong>.

A efectes de l'ep\u00edgraf\u00a0652.1<\/span>\u00a0de l'IAE les f\u00f3rmules magistrals estan incloses com lliurament de medicaments als seus clients.<\/strong>

Ara\u00a0b\u00e9, si el lliurament de les f\u00f3rmules magistrals t\u00e9 com destinat\u00e0ria una altra oficina de farm\u00e0cia, l'ep\u00edgraf\u00a0652.1<\/span>\u00a0d'IAE no li permet realitzar aquesta activitat<\/strong> i, per tant, haur\u00e0 de donar-se d'alta en l'ep\u00edgraf 835, sota el concepte \"farmac\u00e8utics, activitat professional\".<\/strong>

Per tant, per aquesta activitat professional que li permetr\u00e0 la dispensaci\u00f3 de f\u00f3rmules a altres oficines de farm\u00e0cia, el farmac\u00e8utic haur\u00e0 d'emetre factura amb IVA al tipus del 4%<\/strong>, ser\u00e0 subjecte passiu d'IVA i haur\u00e0 de presentar declaraci\u00f3 trimestra<\/strong>l d'IVA per les vendes de les f\u00f3rmules magistrals a altres oficines de farm\u00e0cia.

Tanmateix recordar que si les vendes d'aquestes f\u00f3rmules magistrals<\/strong> a altres oficines de farm\u00e0cia superen el 20% de les vendes totals<\/strong>, quedar\u00e0 autom\u00e0ticament excl\u00f2s del R\u00e8gim Especial del Rec\u00e0rrec d'Equival\u00e8ncia<\/strong>,\u00a0perqu\u00e8 no compleix\u00a0el requisit legal\u00a0de qu\u00e8\u00a0m\u00e9s del 80% de les vendes es faci a particulars o consumidors finals.

Aquesta nota s'emet a l'empara del criteri establert per la Direcci\u00f3 General de Tributs en la consulta vinculant\u00a0V2640<\/span>-17, de 16 d'octubre de 2017.<\/p>\n

Informaci\u00f3 elaborada per Buxaderas Advocats S.L.<\/a>\u00a0<\/p>\n

\u00a0\"\"<\/p>\n\n\n

<\/p>\n","_et_gb_content_width":"","footnotes":""},"categories":[190,10,11,36],"tags":[174,2082],"class_list":["post-11161","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lassessor-respon","category-empresarials","category-fefac","category-fiscal","tag-iva","tag-formules-magistrals"],"yoast_head":"\nAssessor respon: Tributaci\u00f3 de les f\u00f3rmules magistrals - FEFAC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fefac.cat\/empresarial\/assessor-respon-tributacio-de-les-formules-magistrals\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assessor respon: Tributaci\u00f3 de les f\u00f3rmules magistrals - FEFAC\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3 de les f\u00f3rmules magistrals que una oficina de farm\u00e0cia subministra a una altra oficina de farm\u00e0cia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fefac.cat\/empresarial\/assessor-respon-tributacio-de-les-formules-magistrals\/\" \/>\n<meta property=\"og:site_name\" content=\"FEFAC\" \/>\n<meta property=\"article:published_time\" content=\"2019-02-28T06:59:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-28T07:26:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2019\/02\/shutterstock_683135596.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"5760\" \/>\n\t<meta property=\"og:image:height\" content=\"3840\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"qabh859\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"qabh859\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/\"},\"author\":{\"name\":\"qabh859\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#\\\/schema\\\/person\\\/03012b2506772bd65738ce781a3947f7\"},\"headline\":\"Assessor respon: Tributaci\u00f3 de les f\u00f3rmules magistrals\",\"datePublished\":\"2019-02-28T06:59:08+00:00\",\"dateModified\":\"2019-02-28T07:26:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/\"},\"wordCount\":366,\"image\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/wp-content\\\/uploads\\\/2019\\\/02\\\/shutterstock_683135596.jpg\",\"keywords\":[\"IVA\",\"f\u00f3rmules magistrals\"],\"articleSection\":[\"L\u2019assessor respon\",\"Empresarials\",\"FEFAC\",\"Fiscal\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/\",\"url\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/assessor-respon-tributacio-de-les-formules-magistrals\\\/\",\"name\":\"Assessor respon: Tributaci\u00f3 de les f\u00f3rmules magistrals - 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