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A mobile telecoms company asks how to apply discounts to distributors via coupons under the passive investor regime. The DGT responds that the taxable base of the manufacturer's delivery is reduced by the amount of the refunded discount, without affecting intermediate transaction taxes.
Cuestión planteada Si los criterios establecidos en la consultación vinculante V1694-06 sobre los efectos de la concesión de descuento son aplicables con la entrada en vigor del nuevo supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º g), segundo guión de la Ley 37/1992.
La base imponible de la venta de teléfonos móviles por el distribuidor es la contraprestación total, sin minorar por el descuento que el consumidor final no paga, ya que este es reembolsado por el fabricante. El fabricante puede minorar su base imponible en el importe del descuento efectivamente reembolsado al distribuidor, excluyendo la parte de la cuota de IVA. Esta modificación no implica rectificar las cuotas repercutidas o deducidas en las transacciones intermedias.
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