Differentiated sectors and special apportionment

Taxpayers of VATmay opt for the application of the special prorated rule in the Value Added Tax, provided for in article 103.two.1 of Law 37/1992, of December 28, in the following cases :

In general, in the last declaration-settlement of the Tax corresponding to each calendar year, proceeding in such case to the regularization of the deductions made during the same. The option to apply the special apportionment in the 2014 financial year will be made in the last self-assessment of the year. (the 2013 survey can be carried out exceptionally in the census model, having effects in this same period)
In the event of the start of business or professional activities, whether or not they constitute a differentiated sector with respect to those that, where applicable, were previously carried out, until the end of the deadline for submitting the declaration-settlement corresponding to the period in which the regular delivery of goods or provision of services corresponding to such activities begins.

The option for the special apportionment for cases of starting a business continues to be carried out exclusively through the census model.

The option to apply the special prorata rule will take effect as long as it is not revoked by the taxpayer, although the option to apply it will be valid for a minimum of three calendar years, including the calendar year to which the option exercised refers.

The revocation may be carried out, once the minimum period mentioned has elapsed, in the last declaration-settlement corresponding to each calendar year, proceeding in such case to the regularization of the deductions made during the same.