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V1160-15 ·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 commercial discounts affect the taxable base when the passive party's investment is applied. The DGT clarifies that the taxable base for the manufacturer's delivery is reduced by the amount of the discount if it is refunded to the distributor.

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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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