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A petrol station company has requested clarification regarding the rounding of VAT bases and quotas, as well as the number of decimal places applicable to its prices. The DGT has responded that there is no tax regulation governing the number of decimal places for setting prices, and that the final rounding must be adjusted to the second decimal place.
Cuestión planteada Redondeo del importe de las bases y cuotas del Impuesto sobre el Valor Añadido
No existe regulación tributaria sobre cuántos decimales deben tener los precios unitarios, por lo que los empresarios pueden usar los que deseen. Es posible expresar precios con más de dos decimales para calcular las cuotas, o usar dos decimales y luego calcular. En cualquier caso, los importes totales a pagar o cobrar deben redondearse por exceso o defecto al segundo decimal (céntimo de euro más próximo). Las discrepancias insignificantes en los cálculos por efecto de redondeos no impedirán el cumplimiento de la obligación de describir la operación en la factura.
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