VAT. Recognition of a provisional proportional percentage and application for modification.

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

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 application.

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: circumstances likely to significantly alter the deduction percentage, the start of business or professional activities, or activities that will constitute a separate sector from those that were previously being developed.

Procedure: Verification by the tax authorities of the existence of any of the circumstances in the taxpayer's case that make it possible to apply a provisional deduction percentage different from the final one from the previous year.

End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.

Forms

Electronic processing

Resolution deadline

1 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing