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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.
Cuestión planteada Si los criterios establecidos en la consultación vinculante V1691-06 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 parte del precio lo paga el fabricante. El fabricante puede minorar su propia base imponible por el importe del descuento efectivamente reembolsado al distribuidor, excluyendo la parte de la cuota de IVA. Esta modificación de la base imponible no implica rectificar la cuota repercutida ni la deducción efectuada en las transacciones intermedias.
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