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Practical manual for VAT 2022.

Pro rata rule

The "Rate Calculator" tool has been added to the E-Office of the Tax Agency, where the pro rata can be quantified, comparing results with general and special pro rata and the annual adjustment to apply their final percentage. It also facilitates the annual regularization of investment assets and the adjustment in the event of transfer.

The pro-rata rule applies when the taxpayer acquires goods and services that it uses in transactions with right and without the right to deduction.

Does not apply to the amounts borne in goods or services that do not directly or exclusively affect the activity (except specialities already indicated with regard to investment goods) and those excluded from the right to deduct (they are not deductible to any extent).

The pro rata rule may be general or special:

  1. General pro rata
  2. Special pro rata