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The applicant asks whether they must settle tax on hydrocarbon quantities that exceed the permitted loss percentages during internal circulation. The DGT rules that if losses exceed this limit and are detected upon receipt of the products, the sender must make an accounting adjustment that will affect the tax base.
Cuestión planteada La consultante es titular de un depósito fiscal de hidrocarburos, y ante la posibilidad de que en la circulación interna de los productos salidos del mismo se produzcan pérdidas superiores a los porcentajes fijados reglamentariamente, se cuestiona si en tales casos el expedidor viene obligado, además de a practicar el correspondiente asiento contable, a liquidar el impuesto correspondiente a las cantidades que excedan dichos porcentajes.
Cuando las pérdidas en circulación interna superen los porcentajes reglamentarios y se manifiesten en la recepción, el expedidor debe practicar un asiento de regularización por la cantidad que exceda dicho límite. Esta regularización contable tiene como efecto integrar dicha cantidad en la base del impuesto en el periodo de liquidación correspondiente. No se puede aplicar una interpretación restrictiva basada en otros supuestos de la norma, ya que toda regularización de existencias conduce a una regularización tributaria para determinar la base correcta.
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