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A travel agency federation has inquired whether they may provisionally calculate their taxable base using the previous year's gross margin, with subsequent regularisation at the end of the financial year. The Directorate General for Taxes (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 criterios fundados, como el porcentaje de margen bruto (IVA excluido) obtenido en el año anterior sobre el total de operaciones (IVA incluido). Si la actividad es nueva, se usarán previsiones basadas en datos objetivos. La base imponible de la última declaración del ejercicio será la diferencia entre el margen bruto real anual y la suma de las bases imponibles provisionales declaradas anteriormente.
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