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A consulting entity inquired whether it could manage discount coupon campaigns for manufacturers and if the latter must issue credit notes. The DGT ruled that manufacturers may reduce their taxable base by the discount amount (excluding the VAT on the consumer sale) through a credit note, and that the consulting entity may issue such notes on behalf of the manufacturers provided legal requirements are met.
Cuestión planteada Si dichos descuentos deben documentarse mediante la emisión de facturas rectificativas por parte de los fabricantes. Posibilidad de emitir las correspondientes facturas rectificativas de los fabricantes por parte de la entidad consultante.
El fabricante puede minorar la base imponible de sus entregas a distribuidores por el importe del descuento reembolsado a clientes finales, excluyendo la parte del IVA de la venta del distribuidor al consumidor. Esta minoración debe documentarse con una factura rectificativa que no requiere envío al distribuidor, pero sí debe identificarlo. El importe del descuento se entiende con el IVA incluido y el fabricante debe acreditar el reembolso efectivo. La entidad consultante puede emitir estas facturas en nombre de los fabricantes si existe un acuerdo previo que lo autorice.
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