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V5432-26 ·31 July 2026 ·consulta-vinculante Medium impact
Tax

The application of the prorata rule depends on the existence of differentiated sectors or mixed operations

A non-profit association asks which VAT deduction regime applies to activities subject to and exempt from taxation. The DGT explains that it first must determine whether differentiated sectors exist, and then apply the general or special prorata rule accordingly.

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2026-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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