Regarding to pharmaceutical services, the reform set out in Royal Decree-Law 16/2012 modifying the previously existing system of user contributions in pharmacy, establishes different levels of contribution to co-payment of medicinal products and/or medical devices funded by the Spanish National Health Service. The contribution to the funding of pharmaceutical expenditure is as follows: 1) Hospital pharmacy: medicines dispensed in hospitals are not subject to co-payment including outpatients with specific diseases such as cystic fibrosis, haemophiliacs or HIV or in treatment with medicines classified as hospital use. 2) Community pharmacy: medicines and/or medical devices that are dispensed to patients by community pharmacies are subject to co-payment at the time of dispensing, variable according to their situation and annual income. Exempted from payment are included. Prescription: in general, the percentage of user co-paymnet will follow the following schedule (including VAT): - 60% of PVP: for users and beneficiaries whose income is less than 100,000 euros in block of overall taxable income and savings of the tax return on income of individuals. - 50% of PVP: for people who have the status of active insured and their beneficiaries whose income is less than 18,000 euros and 100,000 euros less than in block of overall taxable income and savings of the tax return income of individuals. - 40% of PVP: for people who have the status of active insured and their beneficiaries who are not included in the previous sections. - 10% of PVP: for people who have the status of insured as Social Security pensioners and their beneficiaries, except those included in the first paragraph. Contribution ceilings (2016): - Medicines reduced contribution: 10% of PVP in the medicines in ATC groups which have been classified as reduced contribution by used in chronic diseases and for HIV/AIDS patients (antiretroviral medicines are dispensed free of charge in hospital pharmacies), with a maximum contribution in euros of Û4.24 per pack. This maximum contribution applies to medical devices included in the pharmacy benefit and classified as reduced contribution. - Pensioners (and their beneficiaries): ¥ 8.23 Û / month for those with an income below 18,000 euros. ¥ 18.52 Û / month for those with incomes between 18,000 and 100,000 euros. ¥ 61.75 Û / month for higher incomes. Exempt from contribution: - Affected person by toxic shock syndrome and person with disabilities in the cases referred to in its specific regulations. - Person who receives a social integration benefit. - Pensioner who receives a non-contributory pension. - Unemployed person who have lost eligibility for unemployment benefits while remains its situation - Person with treatments derived from accident at work an occupational disease The level of contribution of public servants and beneficiaries of mutual societies: General Mutual of State Civil Servants (MUFACE), Social Institute of Armed Forces (ISFAS) and Judicial General Mutual (MUGEJU) is 30% in all the cases.