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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.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido del descuento concedido con posterioridad por el vendedor a la consultante y si dicho descuento puede dar lugar también a una devolución de los derechos arancelarios previamente satisfechos.
Si el descuento se debe a mercancías defectuosas y cumple los requisitos del CAU y su Reglamento, puede reducir el valor en aduana y permitir la devolución de derechos. En cuanto al IVA, el descuento obliga a rectificar las deducciones practicadas, minorándolas proporcionalmente, en la declaración del periodo en que se reciba la factura rectificativa. Asimismo, en adquisiciones intracomunitarias, se debe reflejar la modificación en la declaración recapitulativa.
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