The situation
Reimbursed medicine sales in Romania and Spain, by product and quarter
Your company holds the marketing authorisations for nine reimbursed medicines sold in Romania and Spain. The budget review is in three weeks and the board wants one page: which levies the company pays on publicly funded sales, how each is calculated and when it falls due. Last year’s accrual was carried forward from the year before.
Each levy is set by national law with its own base, its own period and its own liable person. The hours go on finding the version that applied to each quarter, working out whether the company or its local distributor is the one who pays, and writing it down so finance can accrue it.
What the research has to settle
The rules behind the answer
- Two different mechanisms
- Romania applies a clawback that links industry payments to public spending on reimbursed medicines. Spain requires contributions based on sales of medicines financed by its national health system. They share a purpose but differ in base, period and payer, so each needs its own analysis.
- Read the version in force for each period
- Both regimes are set by national legislation that can be amended. The amount for each quarter follows the rules in force for that quarter, so the note should cite the version that applied, not only today’s text.
- Who is liable is its own question
- National law names the person who pays. Where a marketing authorisation holder sells through a local distributor or representative, the research has to establish which of them the law makes liable, and the contracts show who bears it commercially.
- Tax treatment is a separate question
- Whether the levy is deductible for corporate income tax, and how it is shown in the accounts, is not answered by the levy law itself. The note should cover it separately, with its own sources.
How it runs in azta
From the question to the document
The question, as you would type it
We hold the marketing authorisations for nine reimbursed medicines sold in Romania and Spain through local distributors. For each country, what levy applies to publicly funded sales for Q1 to Q3 2026, who is liable, and how is the amount calculated and paid?
You start with
Reimbursed medicine sales in Romania and Spain, by product and quarter
- 01
Ask about each levy for each period
Name the products, the countries and the quarters. azta searches the Romanian and Spanish legislation and the Romanian tax authority material it holds.
Cited research· Free - 02
Compare the versions over time
Open the levy provisions in the statute reader and compare the versions in force in each quarter. Each citation shows its in-force status.
Atlas statute reader - 03
Draft the CFO note
Ask for a one-page note with a section per country covering base, period, liable person and open points. Edit it in Canvas.
Canvas · Ask azta· Pro - 04
Export for the board pack
Export to Word and keep the cited research as the working file behind the accrual.
Word export· Pro You send
A CFO note on each levy: base, period, liable person and open points
What you get
A CFO note on each levy: base, period, liable person and open points
CFO note · draft
Levies on reimbursed medicines: Romania and Spain, 2026
Romania. Our reading of the rules cited in the table is that the company, as marketing authorisation holder, is the liable person for its reimbursed products. The distributor agreements should be checked for any contractual pass-through. The amount for each quarter follows the version of the rules in force for that quarter.
Spain. The contribution is calculated on sales of the products financed by the national health system. The table sets out the base, the percentage and the payment schedule as stated in the provisions cited, for each product sold there.
Open points. Whether the levies are deductible for corporate income tax in each country, and whether the Romanian amount for the second quarter needs correcting, are listed for the tax team with the questions to settle.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
12 minutes a month
At €140 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 22
- Capacity at your rate
- €3,024
- More levy notes a quarter
- 0.7
- Return on Pro
- 9.3×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoWhat stays with you
- The sales and reimbursement figures for each period.
- Your agreements with local distributors and who bears the levy under them.
- The accrual and the numbers the board sees.
Frequently asked questions
- Does azta calculate the levy?
- No. It finds and cites the rules for each period and drafts the note. The calculation uses your sales and reimbursement data and stays with finance.
- Can it show the rules as they stood last year?
- Yes. You can ask about the law at a past date, and the statute reader compares versions of the same provision.
- Does it hold notices from the Romanian health insurance house?
- azta holds Romanian legislation and the material of several Romanian authorities, including ANAF. It shows what it cites, so you can see when a notice from another body still needs checking.
