Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.4.2 What it consists of

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