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Methodology

2.2 Collective

The classification by groups is based on the causes that motivate the sign of the annual liquidation of the Tax. More specifically, the different reasons why a negative settlement balance can occur.

To this end, the stages in the configuration of tax collection are studied (the explanation is found in the section referring to collection magnitudes) and are allocated to different groups according to the collection phase in which the negative sign occurs, if applicable.

According to this classification, the declarants are grouped into the following categories or groups:

  • Positive
  • Exporter
  • Investor
  • Activity

POSITIVE COLLECTIVE

The first group will be comprised of all taxpayers whose VAT returns do not incur any of the causes that generate a negative balance, or in other words, advance VAT collection to the Public Treasury, thereby becoming its creditor. This group is called "POSITIVE".

The revenue for the period, the revenue from domestic activity and the revenue from domestic value added are positive in the financial year under review.

The result of the annual settlement for the fiscal year may be negative or positive depending on the amount of outstanding compensation from previous fiscal years.

EXPORT COLLECTIVE

The second group is made up of those taxpayers whose tax balance becomes negative as a result of foreign sales. The revenue from current transactions, including the balance resulting from deducting VAT dues for investment, shows a positive amount. However, if the amount of VAT dues considered as VAT charged is eliminated from the analysis of current transactions in relation to foreign sales, a negative balance appears. This group includes all those subjects whose negative balance is justified by carrying out foreign operations. For this reason, it will be called "EXPORTER".

INVESTOR COLLECTIVE

The third group will be made up of those taxpayers whose tax balance becomes negative as a result of deductions for investment transactions. The revenue from current operations is positive but not enough to absorb the fees incurred on the acquisition of capital goods. This is, therefore, a group whose negative balance is justified by the realization of investments. It will be called "INVESTOR".

COLLECTIVE ACTIVITY

Finally, the remaining group is those whose current operations tax balance is already negative. This negative balance may be due to the fact that the fees charged are at a reduced or super-reduced rate, and yet fees are charged at the standard rate without obtaining a margin or added value in the activity to cover the difference. Or, a negative balance is obtained when a negative added value is generated, current purchases are greater than sales: cases of operating losses or cases of starting the activity.

In any case, in this group, the causes that lead to the negative balance can be of a different nature, but are always a consequence of the specific characteristics of the activity carried out by the taxpayer. For this reason, this group will be called "ACTIVITY".