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V0412-14 14 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

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

A catering company enquired whether VAT should be applied to the total price or the discounted price offered to its members. The DGT ruled that discounts granted before or at the time of the transaction must not be included in the taxable amount.

The question raised

Cuestión planteada Base imponible sobre la que debe devengarse el Impuesto sobre el Valor Añadido.

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