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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.
Cuestión planteada Tributación del descuento objeto de consulta a efectos del Impuesto sobre el Valor Añadido.
Los descuentos que se conceden con posterioridad al momento de la entrega de bienes no forman parte de la base imponible inicial, la cual se constituye por la contraprestación total. En estos casos, la base imponible debe reducirse en el importe del descuento mediante la emisión de una factura rectificativa. No se consideran indemnizaciones ni contraprestaciones por servicios, sino descuentos otorgados tras la operación.
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