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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.
Cuestión planteada Devengo de cada tipo de descuento y de los ingresos consultados.
El devengo de los descuentos no es automático, sino que se produce con la expedición y remisión de la factura rectificativa por parte del proveedor. El descuento solo es efectivo cuando la reducción del precio es irrevocable, lo que requiere la recepción de dicha factura por el destinatario. Por otro lado, los ingresos por aportaciones publicitarias o posicionamiento de productos se consideran prestaciones de servicios y su devengo se rige por las reglas generales de estas operaciones.
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