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V1455-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cashback

Loyalty programme refunds (cashback) act as discounts reducing the taxable base for promotional services

A company provides a loyalty application where users receive cashback for future purchases. The DGT has ruled that the fees charged by the company to merchants constitute promotional services subject to VAT, and that the cashback provided to the merchant functions as a discount that reduces the taxable base of said service.

The question raised

Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido del "cashback" y facturación.

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