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Practical guide for completing census form 036

Special pro rata

The prorata rule has two application modalities :

  • general will apply when the circumstances that determine the obligation to apply the special prorata rule do not occur, and
  • special

The special apportionment rule will be applicable in the following cases :

  1. When the taxpayers choose to apply said rule within the periods indicated in the previous section.
  2. When the total amount of deductible contributions in a calendar year by application of the general prorata rule exceeds by 20% the amount that would result from application of the special prorata rule.

The application of the special apportionment rule may not be carried out with respect to each of the differentiated sectors of business or professional activity covered by the special regimes:

  • simplified,
  • agriculture, livestock and fishing,
  • operations with investment gold or
  • equivalence surcharge.

With this special apportionment rule, all the quotas incurred when importing or acquiring goods or services used exclusively in operations that give rise to the right to deduct are deducted; those used in operations that do not give rise to this right are not deducted, and for those that are used only in part, the general apportionment procedure will be applied.