Special pro rata

Applies:

1. By option of the taxpayer. This option is carried out in the following terms and forms :

   • In the last self-assessment of Tax to each calendar year, proceeding in such case to the regularization of the deductions made during the same.

   • In the cases of start of activities through the corresponding census declaration, until the end of the deadline for submitting the self-assessment corresponding to the period in which the regular delivery of goods or provision of services specific to the activity begins.

   The option takes effect as long as it is not revoked, although it will be valid for a minimum of three calendar years, including the calendar year to which the option exercised refers.

   The revocation may be carried out in the last self-assessment of the year, in which case the deductions made in the same will be regularized.

2. Mandatory when applying the general apportionment the deduction exceeds by 10 percent that which would result from applying the special apportionment.

3. Mandatory by the entities that have exercised the option for the advanced level of the Special Regime of the group of entities of the VAT in relation to the differentiated sector of the intragroup operations, as established in article 63 bis.3 of RIVA .

Calculation of deductible input VAT :

1. The amounts borne by goods or services used exclusively in operations with the right to deduction are fully deductible.

2. Quotas supported by goods or services used exclusively in operations without the right to deduct cannot be deducted.

3. Taxes borne by goods or services used only in part in operations with the right to deduction are deducted in the percentage of the general apportionment.