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An intellectual property rights management entity has requested guidance on how to provisionally determine the tax base when the amount of consideration is unknown at the time of accrual. The Directorate General for Taxes (DGT) responds that it must be established by applying well-founded and reasonable criteria that are applied consistently over time.
Cuestión planteada Determinación provisional de la base imponible cuando no se dispone de toda la información
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. Estos procedimientos deben constituir un criterio razonable y mantenerse de forma homogénea en el tiempo. No parece razonable fijar de forma habitual una base imponible de cero euros.
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