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A company distributes commissions received from a service station to its clients via credit notes. The DGT rules that these payments are not discounts on the original sales, but rather payment for an intermediation service provided by the clients.
Cuestión planteada 1º Las cantidades abonadas a sus clientes deben considerarse menor IVA devengado o mayor IVA soportado. En este último caso, deducibilidad del IVA soportado en la operación.
Las cantidades satisfechas a los clientes no constituyen descuentos o bonificaciones que minoran la base imponible de las entregas de bienes, sino la contraprestación de otra operación independiente. Para los clientes que sean empresarios o profesionales, estas operaciones están sujetas al tipo general del 21 por ciento. La consultante podrá deducir el IVA soportado de estas facturas siguiendo las reglas generales de deducción.
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