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V1159-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

Mobile phone delivery taxable base may be reduced by refunded discount

A mobile telecoms company asks how to apply discounts to distributors via coupons under the passive investor regime. The DGT responds that the taxable base of the manufacturer's delivery is reduced by the amount of the refunded discount, without affecting intermediate transaction taxes.

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2015-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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