Skip to main content
VAT practical manual 2021.


Deductions before the actual start of the deliveries of goods and services will be made by provisionally applying to the contributions borne the percentage of deduction proposed by the taxable person to the Administration, unless the Administration establishes a different one.

The request for a provisional percentage of deduction must be made at the time of submitting the census declaration of beginning of activity, said request not being necessary when all the operations to be carried out generate the right to deduct the VAT supported.

The application is submitted to the competent body of the Tax Agency and is deemed to have been granted after one month (counted from when the application has been entered in the registry of the body competent for its processing) without resolution has been notified.