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V0919-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Manufacturers may reduce their VAT taxable base through discounts refunded directly to the end customer

A tyre manufacturer inquired whether it could reduce its VAT taxable base following a direct refund campaign targeting end consumers. The DGT ruled that the manufacturer may reduce the taxable base of its sales to distributors by the discount amount, excluding the portion of VAT applicable to the distributor's sale to the customer.

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2022-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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