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An energy production company has requested clarification on how provisional settlements issued by the CNMC should affect its instalment payments and the self-assessment of the IVPEE. The Directorate-General for Tax (DGT) has ruled that the data from the most recent known provisional settlement must be used. Furthermore, if final data is received late, the taxpayer may rectify the filing or submit a supplementary self-assessment without incurring late payment surcharges.
Cuestión planteada I.- Por cada mes "m" de producción la consultante recibe de la Comisión Nacional de los Mercados y la Competencia (CMNC) una liquidación provisional comprensiva tanto del importe de la electricidad vendida como de otros conceptos o ayudas. Dicha liquidación está sujeta a múltiples revisiones porque los parámetros son desconocidos en dicho momento y se van ajustando en los meses sucesivos, razón por la cual la CNMC irá girando para el mes "m" de producción sucesivas liquidaciones provisionales hasta llegar a la definitiva.
Para los pagos fraccionados, si el importe no es conocido, se debe fijar provisionalmente según la última liquidación de la CNMC disponible antes del plazo. Si la autoliquidación se presenta sin datos definitivos, el contribuyente puede rectificarla o presentar una complementaria una vez los conozca. No procede el recargo por extemporaneidad si la falta de datos es una circunstancia objetiva y exógena por no haber sido suministrados por el organismo correspondiente.
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