Deductions

In Section E , Deductions, you can propose the provisional deduction percentage for the purposes of article 111 two of the Law (box 586)

Likewise, the option can be exercised by the special pro rata rule and a distinction is made between the following cases:

• The businessman or professional does not have different sectors of activity (box 587) and
• The businessman or professional does have different sectors. In this case, you can identify the activity (boxes 588 to 599) for which the application of the special apportionment rule or its revocation is requested, based on the code that corresponds to it, according to the National Classification of Economic Activities ( CNAE ).

1. Provisional deduction percentage
2. Differentiated sectors and special apportionment