Different sectors
How to calculate deductible VAT if you have several activities
If you carry out several activities, you must determine if there are what are called “differentiated sectors” because in that case you must apply the deduction regime separately.
To determine if the economic activities are different:
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You must know the assigned group (the first 3 digits) in the National Classification of Economic Activities (CNAE-2009).
If they belong to different groups , they are considered different activities. An accessory activity is not considered different from another when, in the preceding year, its volume of operations had not exceeded 15 percent of that of the latter and, furthermore, contributes to its realization . The accessory activities follow the same regime as the activities on which they depend. If the accessory activity was not carried out the previous year, a reasonable forecast of these operations must be made, and, where appropriate, regularized once their volume is known.
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Determine the deduction regime. The deduction regimes are different if between the deduction percentages (pro rata) applicable to the main activity (activity with the highest volume of operations the previous year) and those applicable to activities that are different from the main one, there is a difference of more than 50 percentage points .
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The main activity , with the accessory activities to it and the different economic activities , whose percentages of deduction do not differ by more than 50 percentage points with that of the former, they will constitute a single differentiated sector .
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The activities other than of the main one whose deduction percentages differ by more than 50 percentage points with that of the main one will constitute another differentiated sector from the main .
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Furthermore, the following always constitute differentiated sectors:
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The activities covered by the special simplified regimes, agriculture, livestock and fishing , operations with investment gold or equivalence surcharge .
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The financial leasing operations ( DA 3 of Law 10/2014).
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The operations of assignment of credits or loans (except "factoring").
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