Taxation of Billing Services Provided by Pharmacy Association to Members: VAT Implications

• Services of billing provided by the Official College of Pharmacists of Alicante to pharmacy offices are subject to VAT
• The services were not exempt from VAT as they were considered economic activities
• The College argued for exemption based on being a non-profit entity performing activities of general interest
• The Supreme Court ruled that the billing services did not meet the requirements for VAT exemption
• The services were not performed for the collective interest of all members and involved an economic consideration
• The Court determined that the services could distort competition in the market
• The decision was based on the economic consideration for the services and their potential impact on competition.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.