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VAT.Recognition of a common deduction system for all differentiated sectors.

General data

Designation

VAT.Recognition of a common deduction system for all differentiated sectors.

Type of procedure

Taxation

Subject

Taxes

Object

Request by the party liable for the tax payment for application of a common deduction scheme for the VAT quotas paid in the divergent sectors included in Article 9.1º.c).a?), Law 37/1992, dated 28 December, the Value Added Tax Act (Impuesto sobre el Valor Añadido) (sectors in which the economic activity carried out and the applicable deduction schemes are different).

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

AEAT offices

Post Offices

Other places specified in Article 16 of Law 39/2015

Documentation

Request by the party liable for the tax payment for application of a common deduction scheme for the divergent sectors included in Article 9.1º.c)a?), Law 37/1992, dated 28 December, the Value Added Tax Act (Impuesto sobre el Valor Añadido).

Phases of the procedure/service

Home:Request submitted by the party liable for the tax payment for the application of a common deduction scheme for the divergent sectors included in Article 9.1º.c)a?), Law 37/1992, dated 28 December, the Value Added Tax Act (Impuesto sobre el Valor Añadido), which are those in which the following circumstances occur:a) Economic activities that are classified in different groups in the National Classification of Economic Activities;b) Percentages of deductions that differ by more than 50 percentage points.

Processing:Verification by the Tax Agency of the existence of the divergent sectors established in Article 9.1º.c).a?), Law 37/1992, dated 28 December, the Value Added Tax Act.

Termination: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

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations