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A tyre manufacturer inquired whether it could reduce its VAT taxable base following a direct refund campaign targeting end consumers. The DGT ruled that the manufacturer may reduce the taxable base of its sales to distributors by the discount amount, excluding the portion of VAT applicable to the distributor's sale to the customer.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido del descuento realizado por el fabricante.
El fabricante puede minorar la base imponible de sus entregas a distribuidores por el importe del descuento efectuado al cliente final, excluyendo la parte de dicho descuento que corresponda a la cuota del IVA de la venta del distribuidor al consumidor. Esta minoración requiere la expedición de una factura rectificativa y la acreditación del reembolso efectivo. El importe del descuento se entiende con el IVA incluido y el fabricante recuperará el IVA mediante la minoración del IVA devengado en su declaración-liquidación.
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