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V2415-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Commercial discounts cannot reduce the taxable amount below the consideration to avoid negative VAT

An individual enquired whether a fixed monthly loyalty discount could result in a negative VAT amount when the service cost was lower than the discount. The DGT ruled that the taxable amount cannot be reduced beyond the value of the consideration itself.

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2024-11-25PublishedPublished 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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