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A business association has inquired whether travel agencies may provisionally calculate their tax base based on the previous year's gross margin, with subsequent regularisation at the end of the financial year. The Directorate General for Taxes (DGT) responds 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.
Si el importe de la contraprestación no es conocido en el devengo, el sujeto pasivo puede fijar la base imponible provisionalmente con criterios fundados. Es posible utilizar el porcentaje de margen bruto (IVA excluido) obtenido en el año anterior sobre el total de operaciones (IVA incluido). Al final del ejercicio, la última declaración debe ajustarse con el margen bruto real del año. Si la actividad es nueva, se usarán previsiones basadas en datos objetivos.
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