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A travel agency association has inquired whether they may provisionally calculate their tax base using the previous year's gross margin, given the difficulty of determining exact costs at the time of accrual. The Directorate General for Taxes (DGT) responds that this is a reasonable and well-founded criterion, provided that it is regularised in the final tax return of the financial year.
Cuestión planteada Posibilidad de determinar provisionalmente la base imponible de las operaciones sujetas al Impuesto a las que sea de aplicación el régimen especial en función del margen bruto obtenido en el año natural inmediatamente anterior correspondiente a las totalidad de las operaciones realizadas en ese periodo, regularizando la misma en la última declaración-liquidación del ejercicio en relación con el margen efectivo real correspondiente al mismo.
Si el importe de la contraprestación no es conocido en el momento del devengo, el sujeto pasivo puede fijarlo provisionalmente aplicando criterios fundados. Es razonable utilizar el porcentaje del margen bruto (IVA excluido) obtenido en el año anterior sobre el total de operaciones (IVA incluido). En la última declaración-liquidación del ejercicio, la base imponible será la diferencia entre el margen bruto real del año y la suma de las bases imponibles provisionales consignadas anteriormente.
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