A discount on the invoice
A discount reduces the base on which VAT is calculated. It is not income-tax withholding, which is subtracted later and does not change that base. The invoice has to show the base once the discount is applied.
Before VAT, not after
The VAT act takes as the base the amount of the consideration, discounts included. Royal Decree 1619/2012 requires the invoice to show the taxable base and the tax. If you give 10% on a base of 1,000 euros, the base that is taxed is 900, and the tax comes from those 900. Subtracting the discount from a total that already includes VAT leaves the tax wrong.
- The discount goes into the base, before the rate.
- The tax is calculated on the base after the discount.
- Income-tax withholding is a different item and does not replace the discount.
The base that remains
In Factura Fácil the line keeps the base after the discount, and VAT is calculated on that base. If there is also withholding, it applies to the base that fits, not as if the discount were the withholding.
Common questions
Is a discount the same as withholding?
No. The discount reduces the base. Withholding is an amount the customer pays on account of your income tax, and it does not reduce VAT.
Can I show only the already reduced total?
On a full invoice the base after the discount and the tax have to be visible. A single total is not enough.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.