[Cost and percentage of health expenditure for the care of patients with Human Immunodeficiency Virus in treatment with antiretrovirals].

Objective: The disease generates cost in care and the cost of comprehensive care for the Human Immunodeficiency Virus (HIV) has an impact on the health budget. The objective of this paper was to determine the cost and percentage of health expenditure including medicines in the care of patients with HIV on antiretroviral treatment.

Methods: A cost study in patients diagnosed with HIV using information from the first and second level of care electronic clinical records was carried out. We worked with 246 patients that made up the total number of those existing at the time of the study. The profile of use of health services, fixed unit cost, variable unit cost, average unit cost, average annual cost per patient, annual cost for a population, and budget exercised by level of care were identified by level of care. The percentage of health spending was estimated based on spending on HIV and the budget spent at each level of care. Statistical analysis included averages percentages and projections.

Results: The average annual cost at the first level of care was €55.86, at the second level of care €628.30. The average annual cost per patient was €684.16 and the percentage of HIV health spending was 1.41%.

Conclusions: The cost of care for patients with human immunodeficiency virus is high and varies depending on the services used; in the same way the percentage of health expenditure shows the same trend if the percentage of the affected population is considered.