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An individual enquired whether a fixed monthly loyalty discount could result in a negative VAT amount when the service cost was lower than the discount. The DGT ruled that the taxable amount cannot be reduced beyond the value of the consideration itself.
Cuestión planteada Aclaración de la contestación vinculante de 21 de septiembre de 2023, número V2529-23 que, a su vez fue aclaración de la contestación vinculante de 12 de julio de 2023, número V2028-23
La base imponible del IVA no puede reducirse por encima de la contraprestación de la operación sobre la que se aplica el descuento. Por tanto, cuando el importe de la prestación es inferior al descuento comercial garantizado, la minoración de la base imponible no puede determinar un Impuesto sobre el Valor Añadido negativo.
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