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A company enquired whether it could rectify Hydrocarbon Tax liabilities in the period a measurement error is detected (due to estimated vs actual supplies), following the VAT model. The DGT ruled that, although VAT rules do not apply by default, the practice of adjusting tax amounts in the period of regularisation is correct.
Cuestión planteada Repercusiones en el Impuesto sobre Hidrocarburos de las "refacturaciones" consecuencia de errores de medición, realizadas por las compañias suministradoras de gas natural por los suministros realizados en el marco de un contrato de suministro de gas natural efectuado a título oneroso.
El devengo del impuesto ocurre cuando es exigible el precio del gas en cada periodo de facturación, pudiendo este basarse en estimaciones según la normativa sectorial. Si la regularización entre el suministro estimado y el real genera un ingreso complementario o una minoración, es correcto ingresar o deducir las cuotas en la autoliquidación del periodo en que se manifieste la diferencia. Alternativamente, el sujeto pasivo puede rectificar las facturas originales o solicitar la rectificación de las autoliquidaciones anteriores.
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