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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