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V1448-14 30 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Commissions distributed to clients are not discounts, but consideration for an independent transaction

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.

The question raised

1st The amounts paid to its customers must be considered as less output VAT or more input VAT. In the latter case, the deductibility of the input VAT in the transaction.

The DGT's ruling

The amounts paid to customers do not constitute discounts or rebates that reduce the taxable base of the supply of goods, but rather the consideration for another independent transaction. For customers who are entrepreneurs or professionals, these transactions are subject to the general rate of 21 percent. The consultant may deduct the input VAT from these invoices following the general rules for deduction.

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