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V1160-15 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 commercial discounts affect the taxable base when the passive party's investment is applied. The DGT clarifies that the taxable base for the manufacturer's delivery is reduced by the amount of the discount if it is refunded to the distributor.

The question raised

Whether the criteria established in the binding ruling V1691-06 regarding the effects of granting a discount are applicable with the entry into force of the new assumption of investment of the taxable person contained in article 84.One.2º g), second hyphen of Law 37/1992.

The DGT's ruling

The taxable base for the sale of mobile phones by the distributor is the total consideration, without reduction for the discount that the final consumer does not pay, since part of the price is paid by the manufacturer. The manufacturer may reduce its own taxable base by the amount of the discount effectively reimbursed to the distributor, excluding the VAT portion. This modification of the taxable base does not imply rectifying the output tax or the deduction made in intermediate transactions.

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