Pro rata rule
The Tax Agency has incorporated the tool « Proration calculator » on its website, where you can quantify the proration, comparing results with the general and special proration and the annual adjustment to apply its final percentage. It also facilitates annual regularisation and regularisation in the event of transfer of investment assets.
The pro rata rule applies when the taxpayer acquires goods and services that he uses in operations with or without the right to deduction.
It does not apply to the quotas supported by goods or services that are not directly and exclusively affected by the activity (except for the specialties already mentioned with respect to investment goods) and to those excluded from the right to deduct (they are not deductible to any extent).
The prorata rule may be general or special: