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V1412-17 5 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Discounts on purchases are only effective once the supplier issues and sends the credit note

A company requested clarification on when discounts received from suppliers and other income from product promotions are accrued. The DGT ruled that discounts require the receipt of a credit note to be effective, and that promotion income constitutes the provision of services, which is subject to its own accrual rules.

The question raised

Accrual of each type of discount and of the queried income.

The DGT's ruling

The accrual of discounts is not automatic, but rather occurs upon the issuance and dispatch of the credit note by the supplier. The discount only becomes effective when the price reduction is irrevocable, which requires the recipient to receive said invoice. On the other hand, income from advertising contributions or product positioning is considered a provision of services, and its accrual is governed by the general rules applicable to such operations.

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