VAT. Recognition of a common deduction scheme for all the divergent sectors.
General Details
Denomination
VAT. Recognition of a common deduction scheme for all the divergent sectors.
Procedure type
Taxation
Subject
Taxes
Purpose
Request by the taxpayer for the application of a deduction regime for the common Value Added Tax contributions paid for the differentiated sectors included in article 9.1º.c).a’) of Law 37/1992, of December 28, on Value Added Tax (those in which the economic activities carried out and the applicable deduction regimes are different).
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 taxpayer to apply a common deduction regime for the differentiated sectors included in article 9.1.c)a’) of Law 37/1992, of December 28, on Value Added Tax.
Phases of the procedure/service
Start: Request submitted by the taxpayer urging the application of a common deduction regime for the differentiated sectors included in article 9.1º.c).a’) of Law 37/1992, of December 28, on Value Added Tax, which are those in which the following two circumstances occur: a) Economic activities that are assigned different groups in the National Classification of Economic Activities. b) Deduction percentages that differ by more than 50 percentage points.
Procedure: Verification by the Tax Administration of the existence of the differentiated sectors provided for in article 9.1º.c).a’) of Law 37/1992, of December 28, on Value Added Tax.
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
-
Law 37/1992, of December 28,
on Value Added Tax. Article 101.2. (Official State Gazette, 29 December 1992)
-
Royal Decree 1624/1992, of December 29,
which approves the Value Added Tax Regulation. Article 28.1.2. (BOE December 31, 1992)