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Practical Handbook VAT 2022

Pro rata rule

The tool "Calculadora de prorratas" has been incorporated in the E-Office of the AEAT , where the pro-rata can be quantified, comparing results with general and special pro-rata and the annual regularisation to apply its definitive percentage.It also facilitates the annual adjustment and adjustments in the event of transfer as regards capital goods.

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

It does not apply to taxable sums for goods or services that are not directly and exclusively used for the activity (except for the special features already mentioned for capital goods) and to those excluded from the right to deduct (they are not deductible whatsoever).

The pro rata rule can be general or special.

  1. General pro rata
  2. Special pro rata