Skip to content
Back to index
V0301-14 6 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Commission from a finance company for vehicle financing mediation does not reduce the taxable base of the car sale

A dealership enquired whether the commission received from a financial institution for each financed vehicle could be considered a discount on the vehicle's sale price. The DGT ruled that these are two independent transactions rather than a discount.

The question raised

Classification of the operation as a discount that reduces the taxable base of vehicle sales to its customers.

The DGT's ruling

The commission received from the financial institution is the consideration for an autonomous mediation service related to the sale of the vehicle. Therefore, said commission does not constitute a discount or rebate that reduces the taxable base of the vehicle sale. The taxable base of the vehicle delivery must be maintained without the reduction of the remuneration received for the provision of services.

Book your free first meeting