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V1575-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Commercial discounts may reduce the VAT taxable amount depending on whether they are granted before or after the transaction

A food distribution company has requested clarification on how discounts related to logistical conditions or turnover volume are taxed. The DGT has ruled that if discounts are granted before or simultaneously with the transaction, they are not included in the taxable amount; however, if they are granted afterwards, they modify the taxable amount.

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2022-06-30PublishedPublished 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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