Annex III – QUERIES (Questions and Answers) on the interpretation of the Code of Practice
1. When defining Market Price, does the Code refer to gross or net value (both for gifts and informational/educational materials or items of medical utility)?
The Code defines Market Price as the amount a private party should generally have to pay in order to acquire a unit of a good, product, material, article or similar in Spain. To this effect, such concept should be interpreted as including all applicable taxes.