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A travel agency has requested guidance on how to calculate its gross margin for VAT returns when it does not yet possess all supplier invoices. The Directorate General of Taxes (DGT) has ruled that a provisional taxable base may be established using well-founded criteria, which can subsequently be rectified once the actual data becomes available.
Cuestión planteada Cálculo del margen bruto del régimen especial cuando a la finalización del plazo de declaración-liquidación no dispone de todas las facturas.
Si el importe de la contraprestación no es conocido en el momento del devengo, el sujeto pasivo debe fijar la base imponible provisionalmente aplicando criterios fundados. Esta base podrá rectificarse cuando se conozcan los importes reales. Como método, se puede utilizar el margen bruto obtenido en el año natural inmediatamente anterior, regularizando la diferencia en la última declaración-liquidación del ejercicio.
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