The PP will ask the Government to correct the effect of the implementation of the new VAT management system, so that the total collection actually received in 2017 is included through this tax when calculating the final resources of the system .
Otherwise, the text explains, there would be an "unfair prejudice" for the autonomous communities, because the definitive resources of the 2017 financing system would be diminished.
The VAT management system, the so-called immediate information supply (SII), is used by companies to communicate the invoices issued and received to the Tax Agency for the purposes of VAT management.
Its entry into force in 2017 was accompanied by the extension of the deadline for submitting the declarations (from the 20th to the 30th of each month), which meant that the declarations, which were previously posted the following month, would go to two months later.
Thus, in the whole of 2017, only 11 months of revenue were recorded, in the case of companies covered by this system, that is, that the income received as of December 30 is recorded in January 2018.
As a result, explains the text, the General State Administration has received in 2017 the income corresponding to 12 months of VAT, although it has only accounted for 11 months in its budget.
With this proposal, the criteria that the Ministry of Finance should follow to calculate the final settlement of the resources of the regional financing system corresponding to the year 2017 with respect to the collection of VAT in that year are modified.