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Administrative Procedures

General Information

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)

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