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V1573-22 30 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Discounts granted after delivery of goods require VAT taxable base rectification

A company enquired whether discounts for efficient stock management granted after a sale affect the VAT taxable base. The DGT ruled that, as these discounts are granted subsequent to the delivery, the taxable base must be modified via a credit note.

The question raised

Taxation of the discount subject to consultation for Value Added Tax purposes.

The DGT's ruling

Discounts granted after the moment of delivery of goods do not form part of the initial taxable base, which is constituted by the total consideration. In these cases, the taxable base must be reduced by the amount of the discount through the issuance of a credit note. They are not considered indemnities or consideration for services, but rather discounts granted after the transaction.

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