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Practical Handbook VAT 2022


Deductions before the actual commencement of the supply of goods and services shall be made by applying provisionally to the input tax at the rate of deduction proposed by the taxable person to the tax authorities, unless the tax authorities set a different rate.

The application for the provisional deduction percentage must be made at the time of filing the census declaration of commencement of activity, and such application is not necessary when all the operations to be carried out generate the right to deduct the VAT input VAT.

The application is submitted to the competent body of the Tax Agency and is understood to have been granted after one month (counted from the date on which the application entered the register of the body responsible for processing it) without a decision having been notified.