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A travel agency association has enquired whether they may provisionally calculate their taxable base using the previous year's gross margin, subject to regularisation at the end of the financial year. The DGT has ruled that this is a reasonable and well-founded criterion, provided it is applied consistently.
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.
La agencia puede fijar provisionalmente la base imponible aplicando el porcentaje de margen bruto (IVA excluido) obtenido en el año anterior sobre el total de servicios devengados en el periodo actual. Si la actividad es nueva, se usarán previsiones basadas en datos objetivos. En la última declaración del ejercicio, se deberá determinar el margen bruto real y ajustar la base imponible restando las bases consignadas en los periodos anteriores.
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