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An individual has enquired whether it is correct for a telecommunications company to apply a monthly loyalty discount by reducing the taxable base without including VAT. The Directorate-General for Taxes (DGT) responds that, as the discount is applied to the net amount, the practice is correct.
Cuestión planteada Si la inclusión del descuento sin incluir el Impuesto sobre el Valor Añadido reduciendo la base imponible de la operación es correcta.
Los descuentos y bonificaciones que se justifiquen y se concedan previa o simultáneamente a la operación no se incluirán en la base imponible del IVA. En este caso, el descuento de 42,98 euros aplicado por la compañía para reducir la base imponible es correcto, ya que se estableció considerando el impuesto para reducir el importe final a pagar.
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