Procedure

VAT. Recognition of a common deduction scheme for all the divergent sectors.

General Data

Name

VAT. Recognition of a common deduction scheme for all the divergent sectors.

Type of procedure

Tax

Subject

Taxes

Object

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).

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

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).

Procedure/service stages

  • 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.

Resolution deadline

1 Month/s

Resolution body

Tax Agency

Appeals

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.

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.

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 101.2. (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 28.1.2. (BOE 31-diciembre-1992)