VAT. Recognition of a provisional proportional percentage and application for modification.
General Details
Denomination
VAT. Recognition of a provisional proportional percentage and application for modification.
Procedure type
Taxation
Subject
Taxes
Purpose
Request by the party liable for the tax payment for the application of a provisional percentage of deduction VAT amounts paid, different to the definitive one from the previous year, which is the percentage applicable in the absence of a request to the contrary by the party liable for the tax payment.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Request by the party liable for the tax payment for the application of a provisional percentage of deduction different to the one established as definitive for the previous year. Resolution issued by the AEAT regarding the previous request.
Phases of the procedure/service
Start: Request submitted by the party liable for the tax payment requesting the application of a provisional percentage of deduction different to the one established as definitive for the previous year, when any of the following circumstances occur: a) Circumstances that could significantly alter the deduction percentage; b) Start of business or professional activity, or of activities that will constitute a different sector to that of those that were being carried out previously.
Procedure: Verification by the Tax Administration of the existence in the taxpayer of any of the circumstances that make possible the application of a provisional percentage of deduction different from the definitive one of the previous year.
End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.
Forms
Resolution deadline
1 Month/s
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido. Artículo 3 y 105.2. (BOE 29-diciembre-1992)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 28. (BOE 31-diciembre-1992)