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An HVAC company inquired whether the levy on fluorinated gases should be included in the VAT taxable base and how to declare this in Form 390. The Directorate-General for Taxes (DGT) ruled that such taxes must be added to the consideration to constitute the VAT taxable base.
Cuestión planteada Cuestiona sobre la corrección, a la hora de presentar la declaración resumen anual -modelo 390-, de consignar como cuantía de la operación el importe de la base imponible del impuesto sobre el valor añadido, esto es, la contraprestación más el importe de la cuota del impuesto sobre gases fluorados de efecto invernadero. Adicionalmente, cuestiona acerca de la forma en que debe contabilizar las operaciones en que los dos impuestos se devengan.
La base imponible del IVA está constituida por el importe total de la contraprestación, incluyendo los tributos y gravámenes de cualquier clase que recaigan sobre las mismas operaciones, excepto el propio IVA. Por tanto, la cuota de los impuestos especiales debe añadirse al importe acordado en la operación. En el modelo 390, estas bases deben declararse en la casilla 05 si se tributa por el régimen general y sumarse posteriormente en la casilla 99 del apartado 10.
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