2024
Skip information indexDeductible VAT
The fields included in invoice type, operation type and special regime key can be consulted in the document " Functional Blocks "
| BOX | LLAA | SII DATA | ||||||
|---|---|---|---|---|---|---|---|---|
| OPERATION | LR | INVOICE TYPE | OPERATION TYPE | KEY RREE | DO NOT INCLUDE: DEDUCTIBLE IN LATER PERIOD | INCLUDE: DEDUCTIBLE IN LATER PERIOD | ||
| 28 | BI supported quotas current domestic operations | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero with a period stated on the invoice equal to the self-assessment period. Exclude those verified and partially verified when the invoice issued is corrective. Note: If the deductible quota is zero, BI is zero in any case. | LRFR | F1 F3 F4 F6 | WITH/WITHOUT BREAKDOWN ISP | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 29 | CI supported quotas current domestic operations | ADD the deductible installments greater than zero from invoices in the LRFR registered with a period stated on the invoice equal to the self-assessment period. Exclude those verified and partially verified when the invoice issued is corrective. | LRFR | F1 F3 F4 F6 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 30 | BI supported quotas domestic operations with investment goods | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero with a period stated on the invoice equal to the self-assessment period. Exclude those verified and partially verified when the invoice issued is corrective. Note: If the deductible quota is zero, BI is zero in any case. | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 31 | CI supported quotas domestic operations with investment goods | ADD the deductible installments greater than zero from invoices in the LRFR registered with a period stated on the invoice equal to the self-assessment period. Exclude those verified and partially verified when the invoice issued is corrective. | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 32 | BI quotas supported on imports of current goods | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero, Import invoice type DUA and LC with period recorded in the invoice equal to the self-assessment period. Note: If the deductible quota is zero, BI is zero in any case. | LRFR | F5 LC | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 33 | CI quotas supported on imports of current goods | ADD the deductible IC greater than zero of invoices registered as import invoice type DUA and LC with a period stated on the invoice equal to the self-assessment period. | LRFR | F5 LC | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 34 | BI quotas supported on imports of investment goods | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero, import invoice type DUA and LC with period recorded in the invoice equal to the self-assessment period. Note: If the deductible quota is zero, BI is zero in any case. | LRFR | F5 LC WITH BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 35 | CI quotas supported on imports of capital goods | ADD the deductible IC greater than zero of invoices registered as import invoice type DUA and LC with a period stated in the invoice equal to the self-assessment period. | LRFR | F5 LC WITH BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 36 | BI quotas supported in AIB of current goods and services | ADD the BI of invoices in the LRFR registered with key 09 with a deductible/supported quota line greater than zero with a period stated on the invoice equal to the self-assessment period. Note: If the deductible quota is zero, BI is zero in any case. If the rate is zero, it must be added to the VAT accrued by the taxpayer. | LRFR | F1 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 37 | CI quotas supported in AIB of current goods and services | ADD the deductible CI greater than zero of invoices registered with code 09 with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 38 | BI quotas supported in AIB of investment goods | ADD the BI of invoices in the LRFR registered with key 09 with a deductible/supported quota line greater than zero with a period stated on the invoice equal to the self-assessment period. Note: If the deductible quota is zero, BI is zero in any case. Note: If deductible quota is zero, BI is zero in all cases | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 39 | CI AIB supported quotas of investment goods | ADD the deductible CI greater than zero of invoices registered with code 09 with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| 40 | BI rectifications of deductions | ADD the BI of invoices in the LRFR recorded with a deductible/supported quota line other than zero/null with invoice type R1 to R5 that have been recorded with a period recorded on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| Rectifying invoices for substitution with a rectified base other than zero/null add the BI of invoices in the LRFR registered with invoice type R1 to R5 that have been registered with a period recorded in the invoice equal to the self-assessment period minus the rectified base contained in each of them. | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the BI of the invoices received identified as corrective (R1 to R5) and key RREE AIB that have been recorded with deductible/supported quota and settlement period stated in the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| Rectifying invoices for substitution with a rectified base other than zero/null of the LRFR with a declared settlement period equal to the self-assessed period, add the BI of the invoices received identified as rectifying (R1 to R5) and RREE AIB key less the rectified base contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the BI of invoices that, without being identified with R, have a negative deductible/supported quota, which have been recorded with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the BI of imports with negative deductible/supported quota, which have been registered with a period stated on the invoice equal to the self-assessment period. | LRFR | F5 LC<0 | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the AIB BIs with negative deductible/supported quota, which have been recorded with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the BI of the invoices received, verified/partially verified, not identified as R with a positive deductible/supported quota (other than zero/null) with which they have been issued as corrective and recorded with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6>0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| 41 | CI corrections of deductions | ADD the CI of invoices in the LRFR recorded with a deductible quota line other than zero/null with invoice type R1 to R5 that have been recorded with a period stated on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| Rectifying invoices for substitution with a rectified base other than zero/null add the deductible CI of invoices in the LRFR registered with invoice type R1 to R5 that have been registered with a period recorded in the invoice equal to the self-assessment period, less the rectified quota contained in each of them. | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the deductible CIs of the invoices received identified as corrective (R1 to R5) in the case of AIB that have been recorded with a settlement period stated on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in LRFR, add the deductible CIs of the invoices received identified as rectifying (R1 to R5) in the case of AIB that have been recorded with a settlement period stated in the invoice equal to the self-assessment period less the rectified fee contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the CI of invoices that, without being identified with R, have a negative deductible quota, which have been registered with a period stated on the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 <0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the CI of imports with negative deductible quota, which have been registered with a period stated on the invoice equal to the self-assessment period. | LRFR | F5 LC<0 | NO ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the AIB CIs with negative deductible quota that have been registered with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| ADD the positive deductible CI of the received verified/partially verified invoices not identified as R that have been issued as corrective invoices that have been recorded with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6>0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| 42 | CI compensation Special Regime for Agriculture, Livestock and Fisheries | Deductible CI from invoices registered with code 02 with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F6 | NO ISP BREAKDOWN | O2 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE |
| ADD the deductible CIs of the invoices received identified as corrective (R1 to R5) in the case of operations in which businessmen pay compensation for purchases from persons covered by REAGP , which have been recorded with a settlement period indicated on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O2 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in LRFR ADD the deductible CIs of the invoices received identified as rectifying (R1 to R5) in the case of operations in which businessmen pay compensations in acquisitions to persons covered by REAGP, which have been registered with a settlement period indicated on the invoice equal to the self-assessment period less the rectified quota contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O2 | "YEAH" | "YES" + PERIOD + SELF-ASSESSMENT EXERCISE | ||
| 43 | Not shown | |||||||
| 44* | Regularization Application Definitive Percentage Prorated | Adjustment in the quota as a result of the regularization of the provisional deductions made during the year (Pd-Pp)*quota supported | LRFR | F1 F3 F4 F6 R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 02 09 12 | ||
| 45 | Total amount to be deducted | CI deductible from invoices registered in LRFR. | ||||||