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V2966-15 7 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

The taxable base for the supply of goods from the manufacturer to the distributor is reduced by the amount of the reimbursed coupon or discount

A telecommunications company has requested clarification on how mobile phone discounts affect the taxable base and VAT when the manufacturer reimburses the distributor for the coupon amount. The DGT clarifies that the taxable base is reduced by the portion of the discount that does not correspond to VAT, and that no rectification of tax amounts is required for intermediate transactions.

The question raised

Question raised: Effects of granting the aforementioned discounts in relation to the transfers of mobile phones subject to consultation and, in particular, with the entry into force of the new assumption of investment of the taxable person contained in Article 84.One.2º g), second hyphen of Law 37/1992.

The DGT's ruling

La base imponible de la entrega del fabricante al distribuidor se reduce por el importe del cupón de descuento reembolsado. Esta reducción debe calcularse excluyendo la parte del IVA del descuento, aplicando el tipo general a la base imponible de la factura rectificativa. La concesión del descuento no implica rectificar la cuota repercutida ni la deducción efectuada en las transacciones intermedias. El fabricante debe acreditar el reembolso efectivo para aplicar esta minoración.

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