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V0316-18 8 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Discounts granted before or simultaneously with a transaction are excluded from the VAT taxable amount

A taxpayer requested clarification on how to treat agreed discounts for tax advisory services. The DGT clarified that if a discount is granted before or at the same time as the transaction, it is not included in the taxable amount; however, if it is granted subsequently, the tax amount must be rectified.

The question raised

Cuestión planteada Base imponible. Minoración del descuento.

The DGT's ruling

Los descuentos y bonificaciones no integran la base imponible si se justifican y se conceden de forma previa o simultánea a la operación. Si el descuento se otorga con posterioridad, se debe modificar la base imponible y rectificar las cuotas mediante factura rectificativa. Los intereses por aplazamiento de pago no forman parte de la contraprestación si se consignan separadamente y no exceden los tipos de mercado.

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