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A company has enquired whether the tax base field in Form 583 for the 2018 financial year should be recorded as zero or as the total from the first three quarters. The Directorate General for Taxes (DGT) has ruled that the total amount for the tax period must be included, reduced by the amounts relating to the final calendar quarter.
Cuestión planteada Desea conocer qué información debe incluir en la casilla “d. Base imponible” al cumplimentar el modelo 583 “Impuesto sobre el valor de la producción de la energía eléctrica. Autoliquidación” correspondiente al ejercicio 2018. Es decir, si debe consignar "cero" o la cantidad que corresponde a los tres primeros trimestres de 2018.
La base imponible del IVPEE para el ejercicio 2018 está constituida por el importe total que corresponda percibir por la producción e incorporación al sistema eléctrico, minorada en las retribuciones de la electricidad incorporada durante el último trimestre natural. Por tanto, en la casilla 'd. Base imponible' del modelo 583 se debe incluir la cantidad a percibir por la energía producida durante los tres primeros trimestres de 2018.
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