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A professional performing administrative management and client acquisition for insurance asks whether they should apply the pro rata rule or if these constitute differentiated sectors. The DGT rules that, as they belong to different CNAE groups and have deduction percentages differing by more than 50 points, they constitute differentiated sectors.
Cuestión planteada Se plantea por el consultante si los servicios prestados son sectores diferenciados de actividad o, en caso contrario, quedan integrados en el mismo sector y, por tanto, es de aplicación la regla de la prorrata.
Las actividades son distintas si pertenecen a grupos diferentes de la CNAE. Si los porcentajes de deducción de las actividades distintas a la principal difieren en más de 50 puntos porcentuales, constituyen sectores diferenciados de actividad. En este caso, la gestión administrativa permite deducir el 100% y la captación de clientes, al ser exenta, no permite deducción, por lo que no procede la prorrata.
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