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A telecommunications company has requested clarification on how mobile phone discounts affect the taxable base and the reverse charge mechanism. The Directorate General for Taxes (DGT) clarifies that a manufacturer may reduce its taxable base by the amount of the reimbursed discount, without this affecting the VAT amounts of intermediate transactions.
Question raised: Effects of the granting of 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 reverse charge mechanism contained in Article 84.One.2º g), second indent of Law 37/1992.
La base imponible de la entrega de móviles por parte del fabricante se reduce por el importe del descuento reembolsado al distribuidor, excluyendo la parte correspondiente al IVA. Esta reducción no implica rectificar la cuota repercutida ni la deducción de las transacciones intermedias. El fabricante debe acreditar el reembolso efectivo y documentar la modificación mediante factura rectificativa. En el caso de inversión del sujeto pasivo, el fabricante no repercute el impuesto al revendedor.
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