Doctrine by topic · DGT Observatory

Prorrata: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 36 rulings · 2016–2026

Current position

The application of prorrata depends on the coexistence of taxable and exempt operations. In cases of professionals with activities from different CNAE groups where the difference in deduction exceeds 50 points, the differentiated sectors regime must be applied. Likewise, income from risk guarantees in hedging contracts is not considered a provision of services and is excluded from the prorrata calculation.

The DGT's position remains stable regarding the application of the prorrata rule in the coexistence of taxable and exempt activities. Recent rulings have not modified the basic concept, but have instead specified which elements, such as settlements for financial risks, should not be included in the prorrata calculation.

Turning points

  1. V1633-24

    Establishes that positive settlements from hedging contracts are not provisions of services and must not be included in the denominator for the prorrata calculation.

  2. V2343-24

    Specifies the application of the differentiated sectors regime when the difference in deduction percentages between activities from different CNAE groups exceeds 50 percentage points.

Analysis based on 33 of 36 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V5421-26 30 Jul 2026

Music associations exempt from VAT if social entity requirements met

SG de Impuestos sobre el Consumo
exenciónentidad de carácter socialderecho a la deducciónactividad empresarialsectores diferenciados LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5217-26 20 Jul 2026

Football camps taxed at 10% or 21% VAT depending on nature

SG de Impuestos sobre el Consumo
prestación únicaactividad principalasistencia socialestablecimiento de carácter socialtipo impositivo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2478-22 1 Dec 2022

Letting for tourism and residential use are not separate sectors

SG de Impuestos sobre el Consumo
sectores diferenciadosprorratadeduccióndestino previsiblebienes de inversión LIVA — Ley 37/1992 del IVA art. 9.1.cLIVA — Ley 37/1992 del IVA art. 9.1.d
Affects CompanyExpat · Non-residentIndividual
V2018-22 21 Sept 2022

Acquisition of an autonomous economic unit may be exempt from VAT

SG de Impuestos sobre el Consumo
unidad económica autónomamediación financieraprorrataexencióntransmisión de activos LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1520-22 27 Jun 2022

Parking services provided by a municipality are subject to VAT

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoprecio públicoconstrucción modularedificaciónderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3189-21 23 Dec 2021

Urbanised plots delivered under expropriation subject to 21% VAT

SG de Impuestos sobre el Consumo
justiprecioexpropiación forzosapatrimonio público del sueloactividad empresarialderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact