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A travel agency association has enquired whether they may provisionally calculate their tax base using the previous year's gross margin, with subsequent 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.
Si el importe de la contraprestación no es conocido en el devengo, el sujeto pasivo puede fijarlo provisionalmente aplicando 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 finalizar el ejercicio, la última declaración-liquidación debe determinar el margen bruto real, restando las bases imponibles ya consignadas en los periodos anteriores.
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