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The DGT confirms that discounts granted after the transaction must be documented via rectification invoices to adjust the taxable base.
Cuestión planteada Se cuestiona, a efectos del Impuesto sobre el Valor Añadido, si cuando hay descuentos o un rappel se debe emitir una factura con el importe a cero o negativo, o si debe emitirse una factura rectificativa correspondientes a las operaciones facturadas sobre las que se aplica el descuento.
Los descuentos y bonificaciones otorgados con posterioridad al momento de la operación son causa de rectificación obligatoria de la factura. En el caso de descuentos por volumen de operaciones, no es necesaria la identificación de las facturas concretas a modificar, bastando con determinar el período al que se refieren. El proveedor debe rectificar la base imponible y documentarlo en una factura rectificativa según el artículo 15 del Reglamento.
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