5.4.2 What it consists of

By applying the modules established for each activity, the VAT accrued by current operations is determined from which the VAT installments may be deducted under the established conditions. supported by the acquisition of current goods and services and fixed assets related to the activity. The result of current operations ( VAT accrued less VAT borne in the operations of the activity) cannot be less than a minimum that is established for each activity.