MINISTERIAL RESOLUTION AMENDMENT
The conditions of the Investment Commitment contained in the Ministerial Resolution that approved the qualification for the benefit of the Regime must be amended when it is necessary to establish a higher amount or a greater scope than initially committed.
DOCUMENTS TO BE SUBMITTED TO PROINVERSIÓN
A request, using the Form included in Annex A of the Regulations, duly substantiated, addressed to the Investor Services Directorate. The request shall have the character of a sworn statement and must be accompanied by the following:
- Proposed execution schedule required for the Project, including the identification of stages, sections, or similar; and, if applicable, the period for samples, tests, or trials, specifying the quantity, volume, and characteristics of such items. The proposed execution schedule must be detailed on a monthly basis and rounded to whole numbers. It must also be submitted in printed form and as a digital version in Excel format.
- Simple copy of the Sectoral Contract Addendum or modification of the Sector’s authorization, or of the Sector’s acceptance of the force majeure or fortuitous event, or, if applicable, a copy of the corresponding request in process, as appropriate.
- Power of Attorney accrediting the legal representative of the Beneficiary.
- In cases where, together with the request for the subscription of the modification of the Ministerial Resolution, a modification of the list of capital goods, intermediate goods, services, and construction contracts is requested, the new proposed list of capital and intermediate goods must additionally be submitted along with the documents previously mentioned, indicating the current national tariff heading and its correlation with the Classification by Use or Economic Destination (CUODE) in each case, according to the codes indicated in Annex No. 1 of the Regulation; as well as the new list of services and construction contracts indicating the Codes of the International Standard Industrial Classification (ISIC) to which they correspond, according to the codes indicated in Annex No. 2 of the Regulation; expressly demonstrating that they are necessary and directly linked to the execution of the Project. The lists must be submitted in printed form and in digital version in Excel format. For these purposes, the Ministry of Economy and Finance recommends reviewing the Explanatory Notes of the ISIC Revision 4.
If photocopies of the requested documents are submitted, they must be notarized by a Notary Public or certified by the PROINVERSIÓN Notary.
SPECIAL EARLY VAT RECOVERY REGIME – REQUEST FOR AMENDMENT OF MINISTERIAL RESOLUTION
Admissibility
5 working days
ProInversión prepares reports on compliance with requirements
20 working days
Competent Sector Opinion
Issuance of Ministerial Resolution
20 working days
Publication of Ministerial Resolution
5 working days