Different sectors

According to article 9 of Law 37/1992 of VAT, the following are considered to be distinct sectors of business or professional activity:

1. Those in which the economic activities carried out and the applicable deduction regimes are different.
   • different economic activities will be considered those that have been assigned different groups in the National Classification of Economic Activities ( CNAE ) Royal Decree 475/2007, of April 13, approving the National Classification of Economic Activities 2009 (CNAE-2009)

     Notwithstanding the provisions of the preceding paragraph, an activity accessory to another activity shall not be deemed to be different when, in the preceding year, its volume of operations did not exceed 15% of that of the latter and, in addition, it contributes to its realization. If the accessory activity had not been carried out during the previous year, in the current year the requirement relating to the aforementioned percentage will be applicable according to the reasonable forecasts of the taxpayer, without prejudice to the adjustment that may be required if the actual percentage exceeds the indicated limit.

     Ancillary activities will follow the same regime as the activities on which they depend.

   • The deduction regimes will be considered different if the deduction percentages that would be applicable to the activity or activities other than the main one differ by more than 50 percentage points from that corresponding to the aforementioned main activity.

     The main activity, with the activities accessory to it and the different economic activities, whose deduction percentages do not differ by more than 50 percentage points from that of the main activity, will constitute a single differentiated sector.

     Activities other than the main activity whose deduction percentages differ by more than 50 percentage points from the main activity will constitute another sector differentiated from the main activity.

     The activity that has carried out the greatest volume of operations during the immediately preceding year will be considered the main activity.

2. Activities covered by the simplified special regimes of agriculture, livestock and fishing, operations with investment gold or the equivalence surcharge.
3. The financial leasing operations referred to in the Seventh Additional Provision of Law 26/1988, of July 29, on Discipline and Intervention of Credit Institutions.
4. Credit or loan assignment operations, except those carried out within the framework of a "factoring" contract.

   On the other hand, in the special regime of the group of entities, when the option provided for in art. 163 sexies five LIVA has been exercised, the operations carried out in the territory of application of the tax between the entities that make up the group will constitute a differentiated sector of activity.