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A mobile phone manufacturer requested guidance on the tax treatment of partial price refunds to end customers following the application of the reverse charge mechanism. The Directorate General for Taxes (DGT) ruled that the manufacturer may reduce its taxable base by issuing a credit note, provided that the refund is actually paid.
Cuestión planteada Se cuestiona por la consultante por el tratamiento fiscal que debe otorgarse al reembolso de parte del precio final de los móviles adquiridos por clientes de una compañía de telefonía teniendo en cuenta la aplicación del supuesto de inversión del sujeto pasivo contemplado en la letra g) del artículo 84.Uno.2º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
La base imponible de la venta al distribuidor es la contraprestación total, pero el fabricante puede minorarla en el importe del descuento reembolsado al consumidor final. Esta reducción debe realizarse mediante factura rectificativa y no implica rectificar las cuotas de las transacciones intermedias. El importe del descuento se entiende con el IVA incluido y el fabricante debe acreditar el reembolso efectivo. El fabricante tiene derecho a recuperar el IVA de dicho descuento minorando el IVA devengado en su declaración.
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