Procedure

VAT. Recognition of a provisional proportional percentage and application for modification.

General Data

Name

VAT. Recognition of a provisional proportional percentage and application for modification.

Type of procedure

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015

Documents

Request by the party liable for the tax payment for the application of a provisional percentage of deduction different to the one established as definitive for the previous year.Resolution issued by the Tax Agency in respect of the aforementioned request.

Procedure/service stages

  • Initial step: Request submitted by the party liable for the tax payment requesting the application of a provisional percentage of deduction different to the one established as definitive for the previous year, when any of the following circumstances occur:
    a) Circumstances that could significantly alter the deduction percentage;
    b) Start of business or professional activity, or of activities that will constitute a different sector to that of those that were being carried out previously.

  • Procedure: Verification by the Tax Agency that the party liable for the tax payment fulfils any of the circumstances that enable application of a provisional deduction percentage different to the definitive one for the previous year.

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

Resolution deadline

1 Month/s

Resolution body

Tax Agency

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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 3 y 105.2. (BOE 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 28. (BOE 31-diciembre-1992)