Doctrine by topic · DGT Observatory

Rebate: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 10 rulings · 2015–2022

Current position

The manufacturer may reduce the taxable base of its sales to distributors by the amount of the rebate reimbursed to end customers. To do this, it must exclude the portion of the IVA (Value Added Tax) corresponding to the sale from the distributor to the consumer. This operation requires the issuance of a credit note that identifies the distributor and proof of the actual reimbursement.

The DGT's position on the reimbursement of rebates in the distribution chain remains constant in its substantive requirements. The most recent rulings confirm that the reduction of the taxable base requires proof of the actual reimbursement and the use of credit notes, specifying only documentary aspects regarding the identification of the distributor.

Turning points

28 April 2022 V0919-22

Establishes that the reduction of the taxable base requires the issuance of a credit note and proof of the actual reimbursement.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V1943-22 12 Sept 2022

Manufacturers may reduce VAT taxable base via credit notes for coupon reimbursements

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadescuentoreembolsosujeto pasivo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0919-22 28 Apr 2022

Manufacturers may reduce their VAT taxable base through discounts refunded directly to the end customer

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadescuentoreembolsoneutralidad del IVA LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.3.2

Affects CompanyExpat · Non-residentIndividual

V3140-20 20 Oct 2020

Supply of goods to the European Space Agency destined for the Netherlands is subject to VAT but exempt via refund

SG de Impuestos sobre el Consumo

exenciónentrega de bienesreembolsoorganismo internacionaloperación intracomunitaria LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2922-20 29 Sept 2020

Income tax withholding required for salary or severance payments, but not for FOGASA reimbursements

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoretención a cuentafondo de garantía salarialconcurso de acreedoresreembolso LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 99.2

Affects CompanyExpat · Non-residentIndividual

V2659-20 14 Aug 2020

Retail purchase and resale does not allow IVA refund intermediation for tourists

SG de Impuestos sobre el Consumo

régimen de viajerosentrega de bienespoder de disposiciónentidad colaboradoraexención LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21

Affects CompanyExpat · Non-residentIndividual

V1293-20 7 May 2020

PTA fees are not subject to VAT, unless they involve regular business activities

SG de Impuestos sobre el Consumo

no sujeciónactividad empresarialcontraprestaciónbase imponibledevengo por pago anticipado LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.2

Affects CompanyExpat · Non-residentIndividual

V0892-20 16 Apr 2020

Crowdlending losses require specific circumstances for temporal imputation

SG de Impuestos sobre la Renta de las Personas Físicas

imputación temporalganancias y pérdidas patrimonialescrowdlendingalteración patrimonialcréditos vencidos LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1

Affects CompanyExpat · Non-residentIndividual

V2914-17 13 Nov 2017

Non-resident tourists can claim VAT refunds directly from suppliers or through collaborating entities

SG de Impuestos sobre el Consumo

régimen de viajerosexenciónreembolsoentidad colaboradoraentrega de bienes LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2

Affects CompanyExpat · Non-residentIndividual

V0828-17 3 Apr 2017

Investors must make advance payments on deferred capital gains when transferring funds

SG de Tributación de las Operaciones Financieras

régimen de diferimientoganancia patrimonialpago a cuentainstituciones de inversión colectivatraspaso de participaciones LIRPF — Ley 35/2006 del IRPF art. 94.1.aLIRPF — Ley 35/2006 del IRPF art. 100.1

Affects CompanyExpat · Non-residentIndividual

V1130-15 13 Apr 2015

Insurance premium reimbursement deemed cash remuneration

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoretribución en especieretribución dinerariareembolsoseguro médico LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 42.1

Affects CompanyExpat · Non-residentIndividual

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