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V2739-18 ·16 October 2018 ·consulta-vinculante Medium impact
Tax

VAT treatment of volume discounts for sales to the National Health System

A medical products company has requested clarification on the treatment of revenue from volume discounts granted to the State and how to reclaim VAT. The DGT has determined that these revenues constitute 'rappels' and that the taxable base must be reduced through the issuance of credit notes.

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2018-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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