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A real estate developer has enquired whether paying part of their clients' financing interests can be considered a discount that reduces the VAT taxable base on the sale of a property. The DGT ruled that this payment does not constitute a discount, but rather a promotional expense that does not modify the sale price.
Cuestión planteada Si la bonificación concedida por la entidad consultante supone una menor base imponible del precio de venta del inmueble en el Impuesto sobre el Valor Añadido.
La base imponible de la venta del inmueble no se reduce por los pagos que el promotor realice a las entidades financieras para cubrir parte de los intereses de sus clientes. Estos pagos se consideran una contraprestación satisfecha por el promotor por el servicio de financiación, actuando como un pago de un tercero que no altera el precio de la operación principal. Por tanto, el importe de la bonificación no supone una minoración de la base imponible del IVA en la entrega del bien.
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