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V2028-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Is it correct to apply a discount to the taxable base without including VAT?

An individual has enquired whether it is correct for a telecommunications company to apply a monthly loyalty discount by reducing the taxable base without including VAT. The Directorate-General for Taxes (DGT) responds that, as the discount is applied to the net amount, the practice is correct.

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2023-07-12PublishedPublished 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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