Pro rata rule
The tool " Prorata Calculator " has been incorporated into the electronic headquarters of the AEAT , where the prorata can be quantified, comparing results with general and special prorata and the annual regularization 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 and 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: