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V1985-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

The 1% margin for surplus discrepancies cannot be applied to counts carried out by the holder themselves

The applicant asks whether the 1% tolerance margin can be applied to surplus discrepancies detected during their own stock counts. The DGT rules that this percentage is only applicable when the count is performed by the Administration.

In 6 key points

How it affects those involved

Taxpayers cannot use the 1% tolerance margin to offset surplus stock found during internal audits; this margin is strictly reserved for counts conducted by tax authorities.

Lifecycle

2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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