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V1159-15 15 April 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Mobile phone delivery taxable base may be reduced by refunded discount

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.

The question raised

Whether the criteria established in binding ruling V1694-06 regarding the effects of granting a discount are applicable with the entry into force of the new reverse charge mechanism contained in Article 84.One.2º g), second indent of Law 37/1992.

The DGT's ruling

The taxable base of the sale from the manufacturer to the distributor is reduced by the amount of the reimbursed discount, excluding the portion corresponding to VAT. This reduction does not imply rectifying the output tax or the deduction in intermediate operations. The manufacturer must document the modification through a credit note and certify the actual reimbursement. If the final purchaser is a taxable person, their deduction must be adjusted to match the tax effectively paid in the previous stages.

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