Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 318. Adjustment of the tax proportions of the settlement periods prior to the start of trading

Type of procedure/service
Tax information
Subject
Taxes
SIA code
2250825
Description

Adjustments of refunded VAT payments in cases where taxpayers fell under any tax authority, local Foral administration or common tax agency in settlement periods before the start of trading, and under a different one in subsequent settlement periods; or when there are substantial variations in the proportion they pay in tax to the different Foral or common Tax Agencies in the aforementioned settlement periods.

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

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