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A collective management organisation for intellectual property rights has requested guidance on determining the VAT taxable base when the remuneration amount for the use of repertoires is unknown at the time of accrual. The Directorate General for Taxes (DGT) has ruled that a provisional determination based on reasonable and well-founded criteria may be applied.
Cuestión planteada Determinación de la base imponible a efectos del Impuesto sobre el Valor Añadido.
Si el importe de la contraprestación no es conocido al devengo, el sujeto pasivo debe fijar una base imponible provisional aplicando criterios fundados. En este caso, se pueden utilizar los criterios del artículo 164 del texto refundido de la Ley de Propiedad Intelectual, como el 100% de la última tarifa acordada o el 50% de la última tarifa general vigente. Una vez conocido el importe exacto, se deberá rectificar la base imponible y las cuotas mediante factura rectificativa.
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