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V3149-19 13 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Subsequent discounts for defects require VAT deduction rectification and may allow for customs duty refunds

A honey company seeks guidance on how to treat a discount received after purchase due to product defects, regarding both customs and VAT. The DGT rules that the discount allows for a claim for the refund of customs duties and necessitates the rectification of any VAT deductions previously applied.

The question raised

Issue raised: VAT treatment of the discount subsequently granted by the seller to the taxpayer and whether said discount may also give rise to a refund of the previously paid customs duties.

The DGT's ruling

If the discount is due to defective goods and complies with the requirements of the UCC and its Regulation, it may reduce the customs value and allow for the refund of duties. Regarding VAT, the discount requires the rectification of deductions made, reducing them proportionally, in the tax return for the period in which the credit note is received. Likewise, in intra-Community acquisitions, the modification must be reflected in the summary statement.

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