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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

Taxable base. Reduction of the discount.

The DGT's ruling

Discounts and rebates do not form part of the taxable base if they are justified and granted prior to or simultaneously with the transaction. If the discount is granted subsequently, the taxable base must be modified and the tax amounts rectified via a credit note. Interest for deferred payment does not constitute part of the consideration if it is recorded separately and does not exceed market rates.

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