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An entity has requested guidance on how to regularise the IVPEE after receiving CNMC assessments that affect the debt of a period already self-assessed. The DGT has ruled that either rectification or supplementary self-assessment may be used, and that late filing penalties are not applicable if the lack of data is beyond the taxpayer's control.
Cuestión planteada Procedimiento a seguir en el supuesto planteado.
Si el contribuyente carece de datos definitivos por falta de suministro de organismos como la CNMC, debe autoliquidar provisionalmente y luego corregir mediante rectificación o autoliquidación complementaria. No se aplica el recargo por declaración extemporánea si la falta de datos es una circunstancia objetiva y exógena que impide la autoliquidación correcta. Para el ejercicio 2018, la base imponible debe minorarse según lo dispuesto en el Real Decreto-ley 15/2018.
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