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VAT practical manual 2021.

Pro rata rule

The Tax Agency has incorporated the tool « Proration Calculator » to its website, where the prorata can be quantified, comparing results with the general prorata and special and annual regularization to apply its final percentage. It also facilitates, with respect to investment assets, annual regularization and regularization in the event of transfer.

The pro rata rule applies when the taxable person acquires goods and services that he uses in transactions with and without the right to deduction.

does not apply to fees borne by goods or services that do not directly and exclusively affect the activity (except for the specialties already noted with respect to investment goods) and to those excluded from the right to deduct (they are not deductible to any extent).

The pro rata rule can be general or special:

  1. General pro rata
  2. Special pro rata