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VAT practical manual 2022.


Deductions before the effective start of the deliveries of goods and services will be practiced by applying provisionally to the borne contributions 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 competent body for its processing) without resolution has been notified.