PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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

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).