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A hospitality company inquired about applying a 50% reduction to its commercial premises rent due to the state of alarm. The DGT ruled that the taxable base will be modified depending on when the reduction is formally agreed.
Question raised: Value Added Tax taxable base in the periods in which said reduction in rental income occurs.
If the reduction in income is agreed upon before or simultaneously with its exigibility, it is considered a discount that does not form part of the taxable base. If the reduction is agreed upon after the accrual of the transaction, the taxable base shall be modified by the corresponding amount in accordance with the provisions of the law. In this latter case, the tax amounts charged must be rectified.
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