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A company purchasing lubricants for resale to Ceuta inquired whether the purchase is VAT-exempt and how to treat volume discounts (rappels). The DGT ruled that the purchase is subject to VAT because the transport is not linked to the supplier's delivery, and that volume discounts require corrective invoices from both the supplier and the inquirer.
Cuestión planteada Si la operación efectuada por el proveedor de lubricantes a favor de la consultante está exenta del Impuesto sobre el Valor Añadido y tratamiento del rappel concedido a la consultante.
La entrega del proveedor está sujeta a IVA porque el transporte a Ceuta no se vincula a su operación, sino a la de la consultante. El rappel concedido por el proveedor a la consultante obliga a este último a emitir una factura rectificativa. Asimismo, el abono del rappel al cliente final se considera un descuento de la consultante, que también debe emitir una factura rectificativa para modificar su base imponible.
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