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A consultancy firm inquired whether a promotional discount voucher could be applied as a direct discount on future invoices. The Directorate-General for Taxes (DGT) ruled that the discount is attributed to the subsequent transaction in which it is redeemed.
Cuestión planteada Si se puede aplicar el "cheque descuento" promocional como descuento directo en las facturas posteriores que se emitan al cliente.
El descuento solo tiene efecto desde que el beneficiario lo hace efectivo. Si una operación previa genera el derecho a una operación posterior a precio reducido, el descuento debe imputarse a esta última. Por tanto, en el servicio posterior donde se utilice el cheque descuento, este importe no se incluirá en la base imponible del IVA.
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