Payment overview · 2025
General Payments
$78.58
4 reported records · 4 companies
Healthcare provider profile · identity verified
Alberto Comas Espinal, M.D.
Allopathic & Osteopathic Physicians|Pediatrics · NEW YORK, NY · NPI 1679502785
Verified facts
What the public records show
CMS Open Payments records show Alberto Comas Espinal, M.D. received $78.58 in general payments during 2025 across 4 reported records.
Kowa Pharmaceuticals America, Inc. accounted for 30.5% of that reported general-payment amount.
The Open Payments records used for this analysis explicitly named 6 associated products.
A separate comparison found the same explicitly named product in public Medicare Part D data: Trelegy Ellipta.
ABBVIE INC. reported payments to this doctor in 2025. Across the 2025 Open Payments General Payment records loaded for this analysis, that same reporting entity reported LINZESS as an associated drug or biological on 87954 records involving 21815 distinct recipient NPIs. Public Medicare Part D data also shows 53 claims for Linzess by this doctor in 2024.
GlaxoSmithKline, LLC. reported payments to this doctor in 2025. Across the 2025 Open Payments General Payment records loaded for this analysis, that same reporting entity reported TRELEGY ELLIPTA as an associated drug or biological on 131532 records involving 37148 distinct recipient NPIs. Public Medicare Part D data also shows 42 claims for Trelegy Ellipta by this doctor in 2024.
These records do not establish that a payment influenced prescribing or medical care.
Separate record types
Research & Ownership
Research Payments (direct recipient): not present in the loaded data
Associated Research Funding (for example, named PI): not present in the loaded data
Ownership / Investment: not present in the loaded data
These categories are never added into the General Payments headline. Associated research funding must not be described as money the doctor personally received unless the source record supports that conclusion.
Who paid this doctor?
Companies in 2025 General Payments
| Reported company | Canonical company | Amount | Share | Records | Year |
|---|---|---|---|---|---|
| Kowa Pharmaceuticals America, Inc. | Unresolved — no canonical attribution shown | $23.94 | 30.5% | 1 | 2025 |
| Merck Sharp & Dohme LLC | Unresolved — no canonical attribution shown | $23.65 | 30.1% | 1 | 2025 |
| GlaxoSmithKline, LLC. | Unresolved — no canonical attribution shown | $16.21 | 20.6% | 1 | 2025 |
| ABBVIE INC. | Unresolved — no canonical attribution shown | $14.78 | 18.8% | 1 | 2025 |
What were the payments for?
Payment categories
| Category | Amount | Records |
|---|---|---|
| Food and Beverage | $78.58 | 4 |
A meal, consulting fee, royalty, and travel payment describe different kinds of reported relationships and should not be interpreted as equivalent.
Analysis 1 · Payment-linked products
Products named in Open Payments records
| Reported product | Type | Reported company | Related amount* | Records | Year |
|---|---|---|---|---|---|
| ZORYVE Normalized: zoryve |
Drug | Kowa Pharmaceuticals America, Inc. | $23.94 | 1 | 2025 |
Source payment records
|
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| CAPVAXIVE Normalized: capvaxive |
Biological | Merck Sharp & Dohme LLC | $23.65 | 1 | 2025 |
Source payment records
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| GARDASIL 9 Normalized: gardasil 9 |
Biological | Merck Sharp & Dohme LLC | $23.65 | 1 | 2025 |
Source payment records
|
|||||
| TRELEGY ELLIPTA Normalized: trelegy ellipta |
Drug | GlaxoSmithKline, LLC. | $16.21 | 1 | 2025 |
Source payment records
|
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| SYNTHROID Normalized: synthroid |
Drug | ABBVIE INC. | $14.78 | 1 | 2025 |
Source payment records
|
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| UBRELVY Normalized: ubrelvy |
Drug | ABBVIE INC. | $14.78 | 1 | 2025 |
Source payment records
|
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* Product-associated amounts are non-additive because one payment record may name more than one product.
These products were named on specific Open Payments records. A named product does not show that the payment influenced treatment or prescribing.
Public prescribing for products named in payments
| Open Payments product | Payment year | Part D brand | Part D year | Claims | Match method | Source |
|---|---|---|---|---|---|---|
| TRELEGY ELLIPTA trelegy ellipta |
2025 | Trelegy Ellipta | 2024 | 42 Beneficiary count suppressed |
exact normalized | Medicare Part D |
The presence of the same drug in both datasets does not show that a payment caused or influenced a prescription.
Analysis 2 · Same-company prescribing overlap
Drugs reported in other payments from the same company that also appear in Medicare Part D
This analysis is independent from products named on this doctor’s individual payment records. A row appears only when the exact Open Payments reporting entity paid this doctor, that same reporting entity reported the drug or biological on at least 10 loaded General Payment records involving at least 2 distinct recipient NPIs, and this doctor has the same non-generic brand in public Part D data. This does not mean the company owns or manufactures the drug.
| Paying company | Payment year | Drug reported by same entity | Open Payments evidence | Part D | Claims | Beneficiaries |
|---|---|---|---|---|---|---|
| ABBVIE INC. Exact reporting entity; no affiliate inference |
2025 | LINZESS open payments reported associated product |
CMS Open Payments — General Payments 87954 supporting records · 21815 recipient NPIs · example record 1201352608 |
Linzess · 2024 Exact normalized brand match · 1 Part D row |
53 | 16 |
| GlaxoSmithKline, LLC. Exact reporting entity; no affiliate inference |
2025 | TRELEGY ELLIPTA open payments reported associated product |
CMS Open Payments — General Payments 131532 supporting records · 37148 recipient NPIs · example record 1190332369 |
Trelegy Ellipta · 2024 Exact normalized brand match · 1 Part D row |
42 | suppressed by CMS |
These facts do not show that a payment was for the drug, that the company owns or manufactures the drug, or that a payment caused or influenced prescribing.
Public Medicare Part D data
Provider-and-drug rows loaded for 2024
| Brand | Generic | Claims | Beneficiaries |
|---|---|---|---|
| Atorvastatin Calcium | Atorvastatin Calcium | 613 | 258 |
| Omeprazole | Omeprazole | 600 | 174 |
| Albuterol Sulfate Hfa | Albuterol Sulfate | 392 | 94 |
| Ibandronate Sodium | Ibandronate Sodium | 392 | 79 |
| Metformin Hcl | Metformin Hcl | 381 | 136 |
| Amlodipine Besylate | Amlodipine Besylate | 350 | 123 |
| Fluticasone Propionate | Fluticasone Propionate | 348 | 103 |
| Meloxicam | Meloxicam | 319 | 104 |
| Famotidine | Famotidine | 293 | 88 |
| Alcohol Prep Pads | Alcohol Antiseptic Pads | 276 | 98 |
| Vascepa | Icosapent Ethyl | 273 | 105 |
| Diclofenac Sodium | Diclofenac Sodium | 253 | 68 |
| Vitamin D2 | Ergocalciferol (Vitamin D2) | 252 | 96 |
| Ibuprofen | Ibuprofen | 246 | 79 |
| Losartan Potassium | Losartan Potassium | 218 | 80 |
| Meclizine Hcl | Meclizine Hcl | 212 | 66 |
| Montelukast Sodium | Montelukast Sodium | 197 | 57 |
| Rosuvastatin Calcium | Rosuvastatin Calcium | 195 | 87 |
| Cyclobenzaprine Hcl | Cyclobenzaprine Hcl | 186 | 102 |
| Ozempic | Semaglutide | 170 | 33 |
| Gabapentin | Gabapentin | 168 | 60 |
| Ammonium Lactate | Ammonium Lactate | 163 | 37 |
| Losartan-Hydrochlorothiazide | Losartan/Hydrochlorothiazide | 162 | 54 |
| Hydrochlorothiazide | Hydrochlorothiazide | 161 | 60 |
| Januvia | Sitagliptin Phosphate | 161 | 41 |
| Naproxen | Naproxen | 160 | 60 |
| Levothyroxine Sodium | Levothyroxine Sodium | 157 | 49 |
| Lisinopril | Lisinopril | 152 | 53 |
| Mometasone Furoate | Mometasone Furoate | 135 | 39 |
| Basaglar Kwikpen U-100 | Insulin Glargine,hum.Rec.Anlog | 131 | 30 |
| Tamsulosin Hcl | Tamsulosin Hcl | 131 | 52 |
| Mupirocin | Mupirocin | 129 | 51 |
| Celecoxib | Celecoxib | 128 | 42 |
| Alendronate Sodium | Alendronate Sodium | 117 | 19 |
| Pantoprazole Sodium | Pantoprazole Sodium | 116 | 41 |
| Doxepin Hcl | Doxepin Hcl | 111 | 48 |
| Farxiga | Dapagliflozin Propanediol | 107 | 36 |
| Zolpidem Tartrate | Zolpidem Tartrate | 105 | 28 |
| Clotrimazole-Betamethasone | Clotrimazole/Betamethasone Dip | 103 | 32 |
| Glipizide | Glipizide | 98 | 29 |
| Janumet | Sitagliptin Phos/Metformin Hcl | 98 | 23 |
| Glipizide Er | Glipizide | 97 | 29 |
| Azithromycin | Azithromycin | 96 | 68 |
| Jardiance | Empagliflozin | 91 | 24 |
| Metoprolol Succinate | Metoprolol Succinate | 90 | 35 |
| Clopidogrel | Clopidogrel Bisulfate | 89 | 32 |
| Hydrocortisone | Hydrocortisone | 89 | 32 |
| Simvastatin | Simvastatin | 86 | 28 |
| Lantus Solostar | Insulin Glargine,hum.Rec.Anlog | 82 | 22 |
| Chlorpromazine Hcl | Chlorpromazine Hcl | 79 | 23 |
| Memantine Hcl | Memantine Hcl | 77 | 23 |
| Alcohol Swabs | Alcohol Antiseptic Pads | 73 | 27 |
| Procto-Med Hc | Hydrocortisone | 72 | 19 |
| Triamcinolone Acetonide | Triamcinolone Acetonide | 70 | 18 |
| Single Use Swab | Alcohol Antiseptic Pads | 69 | 30 |
| Cefuroxime | Cefuroxime Axetil | 68 | 59 |
| Fluocinonide | Fluocinonide | 64 | 32 |
| Fluticasone-Salmeterol | Fluticasone Propion/Salmeterol | 64 | 15 |
| Symbicort | Budesonide/Formoterol Fumarate | 63 | 26 |
| Valsartan-Hydrochlorothiazide | Valsartan/Hydrochlorothiazide | 63 | 25 |
| Amlodipine Besylate-Benazepril | Amlodipine Besylate/Benazepril | 57 | 19 |
| Lisinopril-Hydrochlorothiazide | Lisinopril/Hydrochlorothiazide | 54 | 15 |
| Alprazolam | Alprazolam | 53 | 18 |
| Linzess | Linaclotide | 53 | 16 |
| Budesonide-Formoterol Fumarate | Budesonide/Formoterol Fumarate | 52 | 21 |
| Breo Ellipta | Fluticasone/Vilanterol | 51 | 11 |
| Trulicity | Dulaglutide | 50 | 12 |
| Ventolin Hfa | Albuterol Sulfate | 50 | 13 |
| Clobetasol Propionate | Clobetasol Propionate | 49 | 16 |
| Ceftriaxone | Ceftriaxone Sodium | 48 | 43 |
| Finasteride | Finasteride | 48 | 16 |
| Metoprolol Tartrate | Metoprolol Tartrate | 48 | 20 |
| Folic Acid | Folic Acid | 47 | 21 |
| Ketoconazole | Ketoconazole | 47 | 12 |
| Carvedilol | Carvedilol | 46 | 18 |
| Nitrofurantoin | Nitrofurantoin Macrocrystal | 46 | 45 |
| Eliquis | Apixaban | 45 | 15 |
| Esomeprazole Magnesium | Esomeprazole Magnesium | 45 | 15 |
| Omega-3 Acid Ethyl Esters | Omega-3 Acid Ethyl Esters | 44 | 26 |
| Trelegy Ellipta | Fluticasone/Umeclidin/Vilanter | 42 | suppressed |
| Baclofen | Baclofen | 40 | 15 |
| Novolog Mix 70-30 Flexpen | Insulin Aspart Prot/Insuln Asp | 39 | suppressed |
| Proctozone-Hc | Hydrocortisone | 38 | 15 |
| Terconazole | Terconazole | 38 | 28 |
| Cyanocobalamin Injection | Cyanocobalamin (Vitamin B-12) | 37 | 29 |
| Fenofibrate | Fenofibrate Nanocrystallized | 37 | 16 |
| Nifedipine Er | Nifedipine | 36 | 12 |
| Amoxicillin-Clavulanate Potass | Amoxicillin/Potassium Clav | 34 | 29 |
| Quetiapine Fumarate | Quetiapine Fumarate | 34 | suppressed |
| Betamethasone Valerate | Betamethasone Valerate | 33 | 13 |
| Bisoprolol Fumarate | Bisoprolol Fumarate | 33 | 14 |
| Cyproheptadine Hcl | Cyproheptadine Hcl | 33 | 11 |
| Easy Touch Alcohol Prep Pads | Alcohol Antiseptic Pads | 32 | 16 |
| Sertraline Hcl | Sertraline Hcl | 32 | suppressed |
| Wixela Inhub | Fluticasone Propion/Salmeterol | 31 | suppressed |
| Atenolol | Atenolol | 29 | 13 |
| Cephalexin | Cephalexin | 29 | 25 |
| Lorazepam | Lorazepam | 29 | 15 |
| Prednisone | Prednisone | 29 | 16 |
| Chlorthalidone | Chlorthalidone | 28 | suppressed |
| Metformin Hcl Er | Metformin Hcl | 28 | suppressed |
| Nexium | Esomeprazole Magnesium | 28 | suppressed |
| Atenolol-Chlorthalidone | Atenolol/Chlorthalidone | 26 | suppressed |
| Azelastine Hcl | Azelastine Hcl | 24 | suppressed |
| Ciprofloxacin Hcl | Ciprofloxacin Hcl | 24 | 21 |
| Diltiazem 24hr Er (Cd) | Diltiazem Hcl | 24 | suppressed |
| Ultra-Fine Mini Pen Needle | Pen Needle, Diabetic | 24 | suppressed |
| Ultra-Fine Short Pen Needle | Pen Needle, Diabetic | 24 | suppressed |
| Xarelto | Rivaroxaban | 24 | suppressed |
| Fluconazole | Fluconazole | 23 | 19 |
| Tramadol Hcl | Tramadol Hcl | 23 | suppressed |
| Enalapril Maleate | Enalapril Maleate | 22 | suppressed |
| Escitalopram Oxalate | Escitalopram Oxalate | 22 | suppressed |
| Latanoprost | Latanoprost | 22 | suppressed |
| Ofloxacin | Ofloxacin | 22 | 20 |
| Pravastatin Sodium | Pravastatin Sodium | 22 | suppressed |
| Soliqua 100-33 | Insulin Glargine/Lixisenatide | 22 | suppressed |
| Labetalol Hcl | Labetalol Hcl | 21 | suppressed |
| Levetiracetam | Levetiracetam | 21 | suppressed |
| Valsartan | Valsartan | 21 | suppressed |
| Tramadol Hcl-Acetaminophen | Tramadol Hcl/Acetaminophen | 20 | 12 |
| Furosemide | Furosemide | 19 | 11 |
| Hydroxyzine Pamoate | Hydroxyzine Pamoate | 19 | suppressed |
| Isosorbide Mononitrate Er | Isosorbide Mononitrate | 19 | suppressed |
| Lidocaine | Lidocaine | 19 | suppressed |
| Tresiba Flextouch U-200 | Insulin Degludec | 19 | suppressed |
| Donepezil Hcl | Donepezil Hcl | 18 | suppressed |
| Glipizide-Metformin | Glipizide/Metformin Hcl | 18 | suppressed |
| Icosapent Ethyl | Icosapent Ethyl | 18 | 12 |
| Kerendia | Finerenone | 18 | suppressed |
| Nabumetone | Nabumetone | 18 | suppressed |
| Betamethasone Dipropionate | Betamethasone Dipropionate | 17 | suppressed |
| Hydroxyzine Hcl | Hydroxyzine Hcl | 17 | 12 |
| Tradjenta | Linagliptin | 17 | suppressed |
| Amitriptyline Hcl | Amitriptyline Hcl | 16 | suppressed |
| Ciclopirox | Ciclopirox Olamine | 16 | suppressed |
| Fenofibrate | Fenofibrate | 16 | suppressed |
| Restasis | Cyclosporine | 16 | suppressed |
| Torsemide | Torsemide | 16 | suppressed |
| Ezetimibe | Ezetimibe | 15 | suppressed |
| Hydralazine Hcl | Hydralazine Hcl | 15 | suppressed |
| Ibu | Ibuprofen | 15 | suppressed |
| Loperamide | Loperamide Hcl | 15 | suppressed |
| Memantine Hcl Er | Memantine Hcl | 15 | suppressed |
| Novolog Flexpen | Insulin Aspart | 15 | suppressed |
| Paroxetine Hcl | Paroxetine Hcl | 15 | suppressed |
| Citalopram Hbr | Citalopram Hydrobromide | 14 | suppressed |
| Diclofenac Sodium Er | Diclofenac Sodium | 14 | suppressed |
| Neomycin-Polymyxin-Hc | Neomycin/Polymyxin B/Hydrocort | 14 | 12 |
| Olmesartan Medoxomil | Olmesartan Medoxomil | 14 | suppressed |
| Oxybutynin Chloride | Oxybutynin Chloride | 14 | suppressed |
| Amlodipine-Valsartan | Amlodipine Besylate/Valsartan | 13 | suppressed |
| Candesartan Cilexetil | Candesartan Cilexetil | 13 | suppressed |
| Famciclovir | Famciclovir | 13 | suppressed |
| Ramipril | Ramipril | 13 | suppressed |
| Tri-Lo-Estarylla | Norgestimate-Ethinyl Estradiol | 13 | suppressed |
| Trospium Chloride | Trospium Chloride | 13 | suppressed |
| Ciclopirox | Ciclopirox | 12 | suppressed |
| Cilostazol | Cilostazol | 12 | suppressed |
| Combivent Respimat | Ipratropium/Albuterol Sulfate | 12 | suppressed |
| Fluticasone-Vilanterol | Fluticasone/Vilanterol | 12 | suppressed |
| Glimepiride | Glimepiride | 12 | suppressed |
| Irbesartan | Irbesartan | 12 | suppressed |
| Janumet Xr | Sitagliptin Phos/Metformin Hcl | 12 | suppressed |
| Novolin 70-30 | Insulin Nph Hum/Reg Insulin Hm | 12 | suppressed |
| Spironolactone | Spironolactone | 12 | suppressed |
| Ultra-Fine Micro Pen Needle | Pen Needle, Diabetic | 12 | suppressed |
| Acetaminophen-Codeine | Acetaminophen With Codeine | 11 | suppressed |
| Biktarvy | Bictegrav/Emtricit/Tenofov Ala | 11 | suppressed |
| Novolin 70-30 Flexpen | Insulin Nph Hum/Reg Insulin Hm | 11 | suppressed |
| Tizanidine Hcl | Tizanidine Hcl | 11 | suppressed |
Timeline
Payment and prescribing data by year
Open Payments and Medicare Part D may refer to different years. They are shown separately rather than aligned as if they describe the same period.
| Year | General Payments | Main payer | Explicit products | Company overlaps | Part D coverage |
|---|---|---|---|---|---|
| 2025 | $78.58 · 4 records | Kowa Pharmaceuticals America, Inc. | CAPVAXIVE, GARDASIL 9, SYNTHROID, TRELEGY ELLIPTA, UBRELVY, ZORYVE | 2 | — |
| 2024 | — | — | — | — | Complete |
Questions to ask
Questions you could discuss with your doctor
- What role, if any, does Trelegy Ellipta play in your treatment recommendations for me?
- How do you evaluate evidence when you have a financial relationship with ABBVIE INC.?
- Are there reasonable alternatives I should understand when we discuss treatment options?
- How should I interpret the industry-payment records shown here in the context of my care?
These are general questions generated from reviewed templates. They are not personalized medical advice.
Sources and limitations
How to read this page
- Payment and Medicare prescribing data can cover different years; every comparison shows both years explicitly.
- Part D does not represent a doctor’s entire practice; it excludes many patients and is subject to CMS public-release thresholds.
- Company–drug relationships must have an auditable source, a precise relationship type, and a valid evidence period. Unresolved mappings are not published.
- Generic drug claims are not attributed to a specific manufacturer without manufacturer-level evidence.
- When a source extract is incomplete, missing rows are never treated as proof of no payments or no prescriptions.
Loaded source releases
| Dataset | Year | Publication | Source |
|---|---|---|---|
| CMS Open Payments — General Payments | 2025 | 2026-06-30 | Original source |
| Medicare Part D Prescribers by Provider and Drug | 2024 | 2026-05-06 | Original source |
| NPPES Data Dissemination V2 | current / reference data | 2026-08-10 | Original source |
Full methodology · Questions & answers · Report a possible error