VAT. Recognition of a common deduction scheme for all the divergent sectors.

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 borne quotas 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

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 for 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.

Phases of the procedure/service

Start. Application 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: Economic activities that have been assigned different groups in the National Classification of Economic Activities. Deduction percentages that differ by more than 50 percentage points.

Procedure: Verification by the tax authorities 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

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