Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

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

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998088
Description

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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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Enlaces a información destacada del Ministerio de Hacienda

Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects