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A food distribution company has requested clarification on how discounts related to logistical conditions or turnover volume are taxed. The DGT has ruled that if discounts are granted before or simultaneously with the transaction, they are not included in the taxable amount; however, if they are granted afterwards, they modify the taxable amount.
Cuestión planteada Tributación del descuento objeto de consulta a efectos del Impuesto sobre el Valor Añadido.
Si los descuentos se conceden previa o simultáneamente a la operación y su importe es cuantificable en ese momento, no se incluyen en la base imponible. Si se otorgan con posterioridad a la realización de la operación, constituyen una modificación de la base imponible. Los descuentos por volumen de facturación anual suelen aplicarse con posterioridad, lo que requiere la rectificación de la base imponible.
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