Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: VAT. Recognition of a common deduction scheme for all the divergent sectors.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998089
Description: 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).
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

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).

Deadline for resolution

1 Month(s)

Administrative silence interested party

Positive

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed 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: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Initial step: 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.
Procedure: 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.
End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.

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