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A company has enquired whether to use provisional or definitive data for the IVPEE self-assessment using Form 583. The DGT has ruled that if definitive data is unavailable due to a lack of supply from electricity market bodies, a provisional self-assessment must be submitted and subsequently corrected. This process does not trigger a late payment surcharge.
Cuestión planteada Que cantidad se debe consignar en el modelo 583 (autoliquidación) como base imponible del IVPEE, la conocida provisionalmente o la facturada efectivamente.
Si el contribuyente carece de datos definitivos de producción por falta de suministro de los organismos del mercado eléctrico, debe presentar una autoliquidación con los datos provisionales. Posteriormente, una vez conocidos los datos definitivos, podrá rectificar la autoliquidación o presentar una complementaria. La falta de datos definitivos por causas ajenas al contribuyente constituye una causa de fuerza mayor que justifica la inaplicación del recargo por extemporaneidad del artículo 27 de la LGT.
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