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A medical products company has requested clarification on the treatment of revenue from volume discounts granted to the State and how to reclaim VAT. The DGT has determined that these revenues constitute 'rappels' and that the taxable base must be reduced through the issuance of credit notes.
Cuestión planteada Tratamiento que debe darse a los ingresos periódicos a favor del organismo público como consecuencia de la concesión del descuento así como forma en la que, procedimentalmente, debe la consultante obtener el reembolso de las cuotas del impuesto.
Los descuentos por volumen de ventas al Sistema Nacional de Salud se consideran 'rappels' y el importe del descuento debe entenderse con el IVA incluido. La empresa puede minorar la base imponible de sus entregas en el importe del descuento, excluyendo la parte de la cuota de IVA que grava la venta de la oficina de farmacia al consumidor. Esta minoración debe documentarse con una factura rectificativa, sin necesidad de enviar copia al distribuidor, y la empresa debe acudir al procedimiento de regularización en la declaración-liquidación, no al de rectificación de autoliquidaciones.
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