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A company asks whether discount vouchers obtained through promotions (such as 'buy one, get one free') constitute bonds and how they should be treated for VAT purposes. The DGT responds that they are not bonds and that the discount must be excluded from the VAT base of the subsequent purchase.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido del descuento realizado por el proveedor.
Los vales descuento no tienen la consideración de bonos porque no dan derecho, por su mera presentación, a ser canjeados por bienes o servicios, sino que otorgan un descuento al adquirir bienes. Al tratarse de un descuento concedido previa o simultáneamente al momento de la operación, su importe no se incluirá en la base imponible del impuesto en la transmisión donde se aplique.
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