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The applicant asks whether the 1% tolerance margin can be applied to surplus discrepancies detected during their own stock counts. The DGT rules that this percentage is only applicable when the count is performed by the Administration.
Cuestión planteada La consultante pregunta si el porcentaje del 1% establecido en el artículo 52.5 del Reglamento de los Impuestos Especiales puede aplicarse en los recuentos de existencias que ella misma realiza, en aplicación del artículo 51 del Reglamento de los Impuestos Especiales para el caso de que en un recuento de existencias se detecten existencias en más.
El margen del 1% previsto en el artículo 52 del Reglamento de los Impuestos Especiales se aplica únicamente cuando el recuento es realizado por la Administración. En los recuentos propios, el titular debe realizar el ajuste contable y la regularización fiscal mediante autoliquidación. Si la diferencia ocurre en fábrica o depósito fiscal, el devengo se produce a la salida de los productos o por autoconsumo. Si ocurre fuera de estos, el impuesto se devenga en el momento del descubrimiento de la diferencia.
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